Tito Agung Yuswono
Graduate School of Management, Universtas Indonesia

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Employees’ Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable Tito Agung Yuswono; Yanki Hartijasti
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.721 KB) | DOI: 10.18196/jai.190296

Abstract

Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.