¹I Made Dauh Wijana,²Gregorius Paulus Tahu,³Dwi Orbaningsih

^1,2Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

³Faculty of Economics and Business, Universitas Gajayana Malang

This study seeks to find the key factors that influence whistleblowing intentions. The research was conducted by distributing questionnaires to employees of the Badung Regional Government Education Center who are engaged in finance. The sample selection method used is purposive sampling. Reward, perceived seriousness of fraud, relativism ethical orientation, moral intensity and professional identity have a very important role in influencing a person's whistleblowing intention. Giving rewards, perceived seriousness of fraud, relativism ethical orientation, moral intensity and high professional identity will help increase a person's whistleblowing intention.

Whistleblowing Intention, Reward, Perception of Fraud Seriousness, Relativism Ethical Orientation, Moral Intensity, Professional Identity

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Volume 05 Issue 08 August 2022

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