Abstract:
This study aims to examine and analyze the effect of whistleblowing knowledge,
perceptions of organizational protection to whistleblowers, perceptions of organizational
support, the level of seriousness of fraud, and personal costs on employees' interest in
whistleblowing on employees of Bank Indonesia. The data used are primary data collected
using a questionnaire survey with Google form and samples are determined using an
accidental sampling technique. Data were analyzed using multiple linear regression
techniques, processed using SPSS software. The results showed that whistleblowing
knowledge, perceptions of organizational protection to whistleblowers, and the level of
seriousness of fraud significantly affect employee interest in whistleblowing. In contrast,
perceptions of organizational support and personal costs do not considerably affect employee
interest in whistleblowing.
Keywords: whistleblowing system; knowledge of whistleblowing; organizational protection;
organizational support; level of seriousness of fraud; personal cost
