Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.
|Journal||Journal of Accounting and Investment, Universitas Muhammadiyah Yogyakarta|
|Publication status||Published - 1 Dec 2018|
- whistleblowing intention; perceived organizational support; anonymous reporting channels; whistleblowing systems