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Abstrak :
ABSTRAK
Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a behavior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess selfconfidence and strong intention to conduct whistleblowing.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menguji persepsi pegawai atas unethical behaviour dengan variabel moral intensity, ethical decision making dan professional commitment terhadap whistleblowing intention, dengan menggunakan SEM-Lisrel melalui survei terhadap 268 PNS. Hasil penelitian menunjukkan bahwa moral intensity dan professional commitment berhubungan positif baik dengan ethical decision making maupun whistleblowing intention, namun ethical decision making berhubungan negatif dengan whistleblowing intention serta tidak memediasi hubungan moral intensity-whistleblowing intention dan professional commitment-whistleblowing intention. Kami menyarankan penelitian berikutnya untuk memperluas sampel dan mengeksplorasi faktor lain yang dapat mendorong whistleblowing intention. Hasil ini memberikan masukan yang mendukung kebijakan dan sistem pengaduan lebih efektif di lingkungan pemerintahan dengan memahami faktor mana yang lebih berpengaruh terhadap niat pegawai melakukan pengaduan.

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ABSTRACT
This study aims to examine employee perceptions of unethical behavior with variables of moral intensity, ethical decision making and professional commitment to whistleblowing intention, using SEM-Lisrel through a survey of 268 civil servants. The results showed that moral intensity and professional commitment were positively related both to ethical decision making and whistleblowing intention, but ethical decision making was negatively related to whistleblowing intention and did not mediate the relationship between moral intensity-whistleblowing intention and professional commitment-whistleblowing intention. We suggest further research to broaden the sample and explore other factors that can encourage whistleblowing intention. These results provide input that supports the policy and complaints system more effectively in the government institution by understanding which factors are more influential on the intention of employees to make complaints.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional dan locus of control auditor internal terhadap intensi untuk melakukan whistleblowing serta menguji pengaruh kesadaran etis sebagai variabel pemoderasi atas hubungan tersebut. Analisis data yang digunakan adalah analisis regresi linier dan analisis regresi hierarkial. Populasi dari penelitian ini adalah seluruh auditor internal pemerintah di lingkungan Inspektorat Jenderal Kementerian Keuangan. Sampel penelitian dipilih dengan metode purposive sampling. Teknik pengumpulan data dilakukan dengan kuesioner dan wawancara untuk mengkonfirmasi hasil kuesioner. Hipotesis yang disusun dalam penelitian ini meliputi empat hipotesis. Penelitian ini memberikan bukti secara empiris bahwa komitmen profesional dan locus of control auditor internal mempunyai pengaruh yang signifikan terhadap intensi melakukan whistleblowing. Selain itu, penelitian ini juga memberikan bukti empiris bahwa kesadaran etis bukan merupakan variabel yang memoderasi pengaruh komitmen profesional auditor dan locus of control auditor internal terhadap intensi melakukan whistleblowing.

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ABSTRACT
This research aims to examine the internal auditor rsquo s professional commitment and locus of control toward whistleblowing intention and ethical awareness as the moderating variable. This research uses linier regression analysis dan hierachial regression analysis to examine four hypothesis. The population of this research are all internal auditors in Inspektorat Jenderal Kementerian Keuangan. Purposive sampling technique is used to get the sample of this research. The data are collected from questionnaire and interview. The auditor internal rsquo s professional commitment and locus of control have significant effect toward whistleblowing intention. But its effect are not moderated by ethical awareness.