Abstract :

The study aims to empirically examine the variables relationship and the effect of retaliation, legal protection, financial incentives, on whistle-blowing intention with organizational commitment as moderating variable. Questionnaires were distributed to collect data from the employees of banks classified in Book IV, namely PT Bank Rakyat Indonesia Tbk., PT Bank Mandiri Tbk., PT Bank Negara Indonesia Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., and PT Bank Panin Tbk. They occupied various position levels and the number of respondents reached 190 persons. Subsequently. The questionnaires were then analyzed using SEM (Structural Equation Modeling) and processed using the software SmartPLS Version 3.2.9. Based on the analysis results, it shows that retaliation variable has a negative effect on whistle-blowing intention, while legal protection, financial incentives, and organizational commitment have a positive effect on whistle-blowing intention. Organizational commitment can have a positive effect on legal protection and financial incentives on whistle-blowing intentions, while organizational commitment is unable to show a negative effect on whistle-blowing intention.

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Keywords :

financial incentives, legal protection, organizational commitment and whistle-blowing intention, retaliation

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