This study aims to predict: (a) the factors that influence civil servants to
whistleblow the fraud, and (b) the effect of government’s bureaucracy reform
program to civil servants’ intention to whistleblow the fraud. This study is based
on the theory of reasoned action which research variables are subjective norms,
attitudes, and whistleblowing intentions. This study uses primary data or
questionnaires to gather the required information.
This study uses 293 sample respondents. Respondents are civil servants
in the ministries/agencies that have and have not implemented bureaucratic
reforms. Data were analyzed using statistical techniques Partial Least Square
with software SmartPLS 2.0 then combined with two test-independent-samples ttest.
The results of this study indicate that subjective norm have positive effect
on attitudes and intentions. But, the attitude have no significant effect on
whistleblowing intentions. In addition of study, found there are no significant
difference on subjective norms, attitudes, and intentions whistleblowing among
civil servants in ministries/agencies that have implemented bureaucratic reforms
to civil servants in ministries/agencies that have not implement bureaucratic
reforms
