Whistleblowing Factors in Customers of PT. Bank Mandiri Palopo Branch

Abstract

This research was conducted with the aim of identifying the impact of religiosity, the level of seriousness of fraud, and behavioral control on whistleblowing. The research method used is a quantitative approach. Primary data was obtained through distributing questionnaires using a Likert scale to PT customers. Bank Mandiri Palopo Branch. The sampling technique used purposive sampling, which resulted in 71 respondents. Data analysis used data quality tests, normality tests, and multiple linear regression using SPSS version 25 software. The research results showed that religiosity and behavioral control had a positive and significant influence on whistleblowing. However, this research shows that the level of seriousness of fraud does not have a significant influence on whistleblowing. This suggests that factors such as an individual's level of religiousness and behavioral control may influence the propensity to report fraud, while the seriousness of the fraud may not significantly influence the decision to whistleblower.