Pengaruh Profesionalisme, Pertimbangan Etis, Intensitas Moral, dan Personal Cost terhadap Intensi Whistleblowing pada KAP Di Kota Pekanbaru

Abstract

The aim of this research is to explain the influence of Professionalism, Ethical Considerations, Moral Intensity, and Personal Cost on Whistleblowing Intentions at KAPs in Pekanbaru City. The population in this study was 57 people. Then for sampling, the author used a saturated sampling technique where the entire population was sampled, namely 57 people. This type of research is quantitative. The data collection techniques used in this research are questionnaires, interviews, documentation and observation. The research method used in this research is multiple linear regression, with the help of SPSS 20. The results of this research show that Professionalism, Ethical Considerations, Moral Intensity, and Personal Cost simultaneously influence the performance of Whistleblowing Intentions at KAPs in Pekanbaru City. As shown in particular from the t test results, professionalism influences whistleblowing intentions. Then Ethical Considerations specifically influence Whistleblowing Intentions. Then specifically Moral Intensity influences Whistleblowing Intensity. And Personal Cost influences Whistleblowing Intention