Pengaruh Religiusitas, Personal Cost of Reporting, dan Jalur Pelaporan Terhadap Intensi Melakukan Whistleblowing

Abstract

Penelitian ini menguji pengaruh religiusitas, personal cost of reporting, dan jalur pelaporan terhadap intensi melakukan whistleblowing di Dinas BPKPD Kota Salatiga. Metode kuantitatif dengan kuesioner digunakan untuk mengumpulkan data dari responden. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh positif terhadap intensi whistleblowing, sementara personal cost of reporting berpengaruh negative terhadap intensi whistleblowing, dan jalur pelaporan berpengaruh positif terhadap intensi whistleblowing. Secara teoritis, penelitian ini menyoroti pentingnya teori locus of control dalam memahami motivasi individu dalam whistleblowing. Secara praktis, penelitian ini merekomendasikan pengembangan kebijakan organisasi untuk mendukung tindakan whistleblowing yang etis.

This study examines the influence of religiosity, personal cost of reporting, and reporting channels on whistleblowing intentions in the BPKPD Office of Salatiga City. A quantitative method using questionnaires was employed to collect data from respondents. The research findings indicate that religiosity positively influences whistleblowing intentions, whereas personal cost of reporting negatively affects whistleblowing intentions, and reporting channels positively influence whistleblowing intentions. Theoretically, the study highlights the importance of locus of control theory in understanding individual motivations for whistleblowing. Practically, the study recommends organizational policy development to support ethical whistleblowing actions.