Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 2 No. 2 (2024): April 2024

The Influence of Professional Commitment, Machiavellian Attitude and Seriousness of Fraud on Whistleblowing Intentions with Locus of Control as Moderating

Fahyunah (Universitas Sultan Agung Tirtayasa)
Elvin Bastian (Universitas Sultan Agung Tirtayasa)
Iis Ismawati (Universitas Sultan Agung Tirtayasa)



Article Info

Publish Date
13 May 2024

Abstract

The research aims to determine the influence of professional commitment, Machiavellian attitude, seriousness of fraud on whistleblowing intentions with locus of control as a moderating variable. This research uses quantitative methods with descriptive and causal designs. The research sample was 52 school supervisors in the Education and Culture KCD of Banten Province, Cilegon City, Serang City and Regency, which were determined using a saturated sampling technique. The results show the influence of professional commitment, Machiavellian attitude, seriousness of fraud on whistleblowing intentions with locus of control as a moderating variable of 87.6%. Furthermore, professional commitment, Machiavellian attitude, seriousness of fraud have a positive effect on whistleblowing intentions. Locus of control moderates the influence of Machiavellian attitudes on whistleblowing intentions, but does not moderate the influence of professional commitment on whistleblowing intentions and does not moderate the influence of the seriousness of fraud on whistleblowing intentions

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Journal Info

Abbrev

ijems

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...