PENGARUH FAKTOR INDIVIDUAL DAN SITUASIONAL TERHADAP INTENSI PEGAWAI NEGERI SIPIL UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING INTERNAL (Studi Empiris Pada SKPD Kota Magelang)

The purpose of this research is to examine empirically the influence of individual and situational factors on the internal whistle-blowing intentions among finance department civil servants from goverment institution (SKPD) in Magelang. More precisely this study used four variables as individual factors (the attitude toward whistle-blowing, the subjective norm, the perceived behavioural control, and organizational commitment) as well as three situational factors (the seriousness of wrongdoing, the status of the wrongdoer, and the personal cost of reporting). A survey questionnaire was distributed to 64 finance department civil servants from government institutions (SKPD) in Magelang. There are seven hypotheses that were tested by using multiple regression analysis. This research found that individual and situational factors successfully predicted a whistle-blowing intention. Specifically, research results indicate there are five antecedents of whistle-blowing intention among civil servants from goverment institution SKPD in Magelang labelled: the attitude toward whistle-blowing, the subjective norm, the perceived behavioural control, the seriousness of wrongdoing, and the status of the wrongdoer. However, organizational commitment and personal cost does not affect the intention of civil servants in the act of internal whistle-blowing