• Astia Putriana Brawijaya University
  • Bambang Hariadi Brawijaya University
  • Yeney Widya Prihatiningtias Brawijaya University




personal responsibility, personal cost, education, whistleblowing channel, intention on whistleblowing


The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.


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How to Cite

Putriana, A., Hariadi, B., & Prihatiningtias, Y. W. (2018). FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 4(2), 125–145. https://doi.org/10.28986/jtaken.v4i2.218