Professional sustainable commitment and whistleblowing intention

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Imam Abu Hanifah ORCID logo, Vierina Clyde ORCID logo

https://doi.org/10.22495/cgsrv9i2p3

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Abstract

This paper analyzes the dimensions of professional commitment of Government Internal Supervisory Apparatus, towards whistleblowing intention with retaliation, religiosity, organizational commitment, and locus of control as moderating variables. This research adopts a quantitative method and a survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to 116 Government Internal Supervisory Apparatus at the Jenderal Kemdikbudristek Inspection Office in Jakarta, Indonesia. One measurement was analyzed using structural equation modeling (SmartPLS 3.3). Five hypotheses were proposed, and only four were positively associated with reporting intent, namely, professional involvement, retaliation moderation, organizational involvement, and controlling position. In contrast, the retaliation hypothesis was found to be ineffective in moderating the relationship between professional engagement and reporting intent. In this regard, the government is encouraged to control the whistleblowing system in every government institution and encourage the professional commitment of every employee and support the employee participation in optimizing the prevention of corruption acts.

Keywords: Professional Commitment, Retaliation, Religiosity, Organizational Commitment, Locus of Control, Whistleblowing Intention

Authors’ individual contribution: Conceptualization — I.A.H. and V.C.; Methodology — I.A.H.; Investigation — I.A.H.; Funding Acquisition — I.A.H.; Resources — I.A.H. and V.C.; Writing — Original Draft — I.A.H. and V.C.; Writing — Review & Editing — I.A.H. and V.C.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: H75, M41, M42

Received: 08.01.2024
Revised: 23.03.2024; 08.04.2025
Accepted: 14.04.2025
Published online: 17.04.2025

How to cite this paper: Hanifah, I. A., & Clyde, V. (2025). Professional sustainable commitment and whistleblowing intention. Corporate Governance and Sustainability Review, 9(2), 29–41. https://doi.org/10.22495/cgsrv9i2p3