PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR

  • Anak Agung Indah Puspita Dewi Universitas Hindu Indonesia
  • I Putu Nuratama Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i2.2807
Keywords: organizational commitment, professionalism, retaliation, intention to do whistleblowing

Abstract

Whistleblowing is disclosure of violations or reporting that occurs in an
organization which is conducted by internal or external parties. This research to
determine the effect of organizational commitment, professionalism and
retaliation to the intention to do whistleblowing at the Lembaga Perkreditan Desa
(LPD) in Gianyar sub-district. The population in this research were all employees
of the LPD in Gianyar district. the sample in this research amounted to 223
respondents, but the data processed were 177 due to the outlier data as many as
46. The method of determining the sample using saturated sampling
technique.This research was conducted by distributing questionnaires. The result
of this research indicate that the organizational commitment has no significant
effect on the intention to do whistleblowing, professionalism has no significant
effect on the intention to do whistleblowing, and retaliation has a negative and
significant effect on the intention to do whistleblowing.

Published
2022-04-29
How to Cite
Dewi, A. A. I. P., & Nuratama, I. P. (2022). PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR. Hita Akuntansi Dan Keuangan, 3(2), 242-263. https://doi.org/10.32795/hak.v3i2.2807
Issue
Vol. 3 No. 2 (2022): Hita Akuntansi dan Keuangan
Section
Articles