Pengaruh sifat machiavellian dan komitmen profesional terhadap intensi melakukan whistleblowing

Abstract

This study was conducted to examine the causes or factors that influence a person to have the intention of doing whistleblowing. This study aims to determine whether Machiavellian nature and professional commitment affect the intention to do whistleblowing at the Jambi Province Youth and Sports Office. The data used are primary data obtained through questionnaires distributed to employees who work at the Jambi Province Youth and Sports Office and the research sample is 118 employees who work at the Jambi Province Youth and Sports Office with the sampling technique using the saturated sampling method. The data analysis method used multiple linear regression analysis using the SPSS program. The results of this study indicate that the Machiavellian nature and professional commitment affect the intention to do whistleblowing and it can be concluded that the higher the Machiavellian nature, the higher the intention to do whistleblowing as well as professional commitment, the higher the professional commitment, the higher the intention to do whistleblowing.

Determinants of Whistleblowing on Academic Fraud of Accounting Students

“…The results of this study suggest that the Machiavellian viewpoint significantly and favourably influences a person's propensity for whistleblowing. This finding aligns with (Latan et al, 2018;Zarefar, et al, 2018;Triantoro et al, 2020;Indra et al, 2022;Putri & Suhartini, 2022), which prove that Machiavellian traits influence whistleblowing intentions. In contrast, (Dammak et al, 2022) proved that Machiavellianism has a negative relationship with whistleblowing intentions.…”

The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts

“…(high Machs) when making ethical decisions. Dalton and Radtke (2013) and Rodiyah (2015) show that the Machiavellian character has a negative effect on whistleblowing intention. High Machs are more relativistic than those with low Machiavellian orientations (low Machs).…”

“…Some retaliation may occur on intangibles, such as unequal performance evaluations, salary decreases, job termination or movement to undesirable positions (Curtis, 2006). The personal cost is one of the main reasons why an individual does not want to report a perceived violation because they believe their report will not be followed up on, they will suffer retaliation or they will not be protected from the threat of retaliation (Zhuang, 2003; Rodiyah, 2015). Dalton and Radtke (2013) argue that personal cost moderates the Machiavellian character variable with whistleblowing intentions.…”

“…Dalton and Radtke (2013) argue that personal cost moderates the Machiavellian character variable with whistleblowing intentions. Rodiyah (2015) states that personal cost affects whistleblowing intention negatively (Schultz et al , 1993).…”