Title: The effect of internal locus of control on whistleblowing intention: the mediating role of organisational commitment

Authors: Raja Adri Satriawan Surya; Rizqa Anita; Muhammad Rasyid Abdillah; Rita Anugerah; Normah Omar

Addresses: Department of Accounting, Universitas Riau, Kampus Bina Widya Km 12.5 Simpang Panam Pekanbaru, Riau 28293, Indonesia ' College of Management, Da-Yeh University, 168 University Rd, Dacun Township, Changhua County, 51591, Taiwan; Department of Accounting, Universitas Lancang Kuning, Jalan Yos Sudarso, Km 8, Umban Sari, Rumbai, Pekanbaru, Riau 28266, Indonesia ' Department of Management, Universitas Lancang Kuning, Jalan Yos Sudarso, Km 8, Umban Sari, Rumbai, Pekanbaru, Riau 28266, Indonesia ' Department of Accounting, Universitas Riau, Kampus Bina Widya Km 12.5 Simpang Panam Pekanbaru, Riau 28293, Indonesia ' Accounting Research Institute, Universiti Teknologi MARA Shah Alam, Level 12, Menara SAAS, UiTM Shah Alam, 40450 Shah Alam, Selangor, Malaysia

Abstract: The current study examines the link between internal locus of control on whistleblowing intention, by specifically testing the mediating role of organisational commitment. To test this study's hypotheses, we analysed 196 employees of the Riau Province Government (Indonesia) using structural equation modelling (SEM) based on partial least squares. The major finding revealed that internal locus of control positively affects the whistleblowing intention. Furthermore, this study discovered that organisational commitment mediates psychological processes underlying the relationship between internal locus of control and whistleblowing intention.

Keywords: organisational commitment; whistleblowing intention; unethical behaviour; internal locus of control; partial least squares analysis.

DOI: 10.1504/IJBEM.2021.116631

International Journal of Business and Emerging Markets, 2021 Vol.13 No.3, pp.269 - 285

Accepted: 03 Jan 2021
Published online: 28 Jul 2021 *

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