The Effect of Moral Intensity, Professional Commitment, Seriousness of Fraud, Personal Cost, Religiosity, and Reward on Whistleblowing Intentions (Case Study of OPD in Magelang Municipality and Magelang Regency)
Abstract
Whistleblowing is an act of disclosing to internal parties or external parties regarding the existence of things that are believed to be unethical, immoral and of course unlawful behavior, which can cause harm to stakeholders or the organization. This study aims to develop a research conceptual model on whistleblowing intentions OPD in Magelang Municipality and Magelang Regency. The factors used in this research are moral intensity, professional commitment, seriousness of fraud, personal cost, religiosity, and rewards. This study uses a convenience sampling method, which is a collection of information from members of the population who agree to provide this information. This study uses the conceptual framework method, namely by observing and analyzing all information regarding the research topic. The conceptual research framework includes a combination of researchers from previous research and is related to the phenomena that occur. It is hoped that the conceptual model of this research can become a method that can be used in the OPD Magelang Municipality and Magelang Regency as a reference in analyzing the factors that influence whistleblowing intentions. First, conceptual research is defined as a methodology in which research is carried out by observing and analyzing existing information on a particular topic. Second, collecting relevant literature, namely by narrowing down the topic and gathering relevant information around it. Third, identify certain variables by identifying variables related to the research to be conducted. Fourth, the initial conclusion framework in this conceptual study states that there is a positive influence of moral intensity, professional commitment, seriousness of fraud, religiosity, and rewards on whistleblowing intentions, and a negative effect of personal costs on whistleblowing intentions. This conceptual model can then be developed into further research in a more practical form so that it can contribute to the intention to conduct whistleblowing in OPD and other sectors.
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