THE INFLUENCE OF SERIOUSNESS OF VIOLATIONS, RELIGIOSITY, LEADERSHIP STYLE, AND RETALIATION ON INTERNAL WHISTLEBLOWING INTENTIONS AT THE BPKP OF CENTRAL SULAWESI

Abstract

This study aims to examine the relationship between variables such as the seriousness of the offense, religiosity, leadership style, and retaliation affecting the intention of employees of the Central Sulawesi Province BPKP Representative in whistle-blowing. Whistleblowing is an important mechanism in detecting and preventing fraud in organizations, especially in the public sector. A total of 72 employees of the BPKP Representative of Central Sulawesi Province, including auditors and administrative staff (enablers), were given an online questionnaire and designated as respondents. Multiple linear regression was used as a method of testing the relationship between variables in this quantitative research. The results of the analysis show that the seriousness of the offense positively influences the intention of internal whistleblowing as the dependent variable. Meanwhile, religiosity, leadership style, and retaliation do not have a significant effect on the dependent variable. This study contributes to the Theory of Planned Behavior (TPB) by highlighting how certain variables affect internal whistleblowing intentions. The results expand the understanding of the application of TPB in the context of the public sector, especially in government organizations.