DETERMINAN WHISTLEBLOWING (LOYALITAS, MORALITAS, DAN PERLINDUNGAN HUKUM DENGAN LINGKUNGAN ETIKA SEBAGAI VARIABEL MODERASI)
Abstract
This study examines the effect of loyalty, morality, and legal protection on Whistleblowing with the ethical environment as a moderating variable. Whistleblowing is the disclosure of unlawful acts by parties who are still or are no longer part of the company reporting an action that is considered not by applicable regulations. It is not easy to whistleblow because there are different opinions in society. To become a whistleblower, the party conducting the Whistleblowing needs several driving factors including loyalty, morality, and legal protection. The ethical environment will be used as a moderating variable in this study to see whether this variable can strengthen the relationship between the dependent and independent variables. This research is quantitative research with a descriptive approach. The population was all employees working in companies in the Jabodetabek with purposive sampling using specific criteria. The data used in this research is primary data collected through a direct questionnaire survey. Data analysis using multiple linear regression and processing with SPSS to be able to answer the hypothesis. The results are that morality and legal protection positively and significantly influence Whistleblowing. Through moderation regression analysis, it is obtained that the ethical environment as a moderating variable weakens the relationship between the independent variables and the Whistleblowing variable.
Keywords: Whistleblowing; loyality; morality; legal protection; ethical environment
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