“…10.2 factors that influence whistleblowing intentions, such as research conducted by ; Liyanarachchi & Newdick, (2009); Pillay et al, (2012); Ahmad et al, (2013); Zainudin & Ismail, (2013); Jalil, (2015); Kiswanto & Maulana, (2019) with situational factors such as the seriousness of the wrongdoing, the status of the wrongdoer, retaliation. Kaplan & Schultz, (2007) also conducted research on the seriousness of wrongdoing.…”