EFFECT OF LOCUS OF CONTROL, MACHIAVILLIAN NATURE AND PERSONAL COST ON WHISTLEBLOWING MODERATED ORGANIZATIONAL SUPPORT (CASE STUDY AT A PUBLIC ACCOUNTING OFFICE IN SEMARANG)

Abstract

Auditors who work at Public Accounting Firms in Semarang experience problems where the desire for whistleblowing from auditors is still low. Whereas as a public accountant, the auditor should have the courage and a firm attitude to uncover the occurrence of harmful fraudulent acts. The formulation of the problem in this study is how the management of Public Accounting Firms (KAP) to improve whistleblowing actions by improving locus of control, machiavellian nature and personal costs moderated by organizational support. The purpose of this research was to determine the effect of locus of control, machiavellian nature and partial and simultaneous personal costs on whistleblowing and determine whether organizational support strengthens or weakens the impact of locus of control, machiavellian nature and personal costs on whistleblowing. The population in this research was the auditors who worked at the Public Accounting Firm in Semarang, amounting to 125 people. The number of samples taken in this research was determined through the census method, by taking a sample of 125 people or the total population. The data analysis technique used is Multiple Linear Regression and Moderated Regression Analysis (MRA). Data analysis shows that there is a negative and insignificant effect of locus of control and partially machiavellian nature on whistleblowing, there is a positive and significant effect of personal cost on whistleblowing, and organizational support partially strengthens the impact of locus of control, machiavellian and personal costs. against whistleblowing. Keywords: locus of control, machiavellian nature, personal cost, whistleblowing and organizational support