Age - Attitudes - Whistleblower Intention Relationship

  • Dian Anita Nuswantara Universitas Negeri Surabaya
  • Hariyati Hariyati Universitas Negeri Surabaya
Keywords: Age, Attitude, Intention, Witsleblower


This study tried to investigate the role of maturity in decision of being whistleblower. Using moderated regressions this research tried to test the relationship between attitudes and intention of being whistleblower relationship. There are 380 Directorate General of Taxation employees participate in this research. We took survey of 3 offices. The results successfully proofed that attitudes have strong relationship while whistleblowing intentions yet failed to shows the role of age as moderating variables. The age plays role as a predictor of whistleblower intention. The implication of this research is that government need to develop trusted whistleblowing system as perceived by its employees as well as persuade them to speak the truth since young age.


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How to Cite
Nuswantara, D., & Hariyati, H. (2018). Age - Attitudes - Whistleblower Intention Relationship. Jurnal Akuntansi Publik, 1(1), 43-51.