The Effect of Locus of Control, Professionalism and the Seriousness Level of Violation on the Intention of Whistleblowing at Office for Management of Regional Revenue, Finance and Assets of Bali Province

ABSTRACT : Whistleblowing is a disclosure by organizational members about illegal, immoral, or illegalpractices that can influence an action. This action is very important for everyone in the organization. Thepurpose of this study was to obtain empirical evidence regarding the influence of locus of control,professionalism, and the level of seriousness towards the intention to do whistleblowing at the Office forManagement of Regional Revenue, Finance and Assets (BPKAD) Bali Province. The sample was determinedusing a non-probability sampling method using purposive sampling technique, obtained 135 samples at theBPKAD office of Bali Province. The data analysis technique used is multiple linear regression. Based on theresearch results, it can be ignored that locus of control, professionalism, and seriousness have a positive effecton the intention to do whistleblowing. This research provides benefits to all Civil Servants (PNS) at BPKADBali Province in terms of increasing the intensity of whistleblowing.

Keywords :Locus of Control, Professionalism, Seriousness Level of Violation, and Intention of Whistleblowing