Moderated by retaliation: Moral intensity, offender status and personal cost on auditors' intention to engage in whistleblowing

The purpose of this study is to provide empirical evidence on the influence of moral intensity, the status of the violator, and personal cost on auditors' intentions to perform whistleblowing actions, with retaliation as a moderating variable. The population in this study consists of all auditors working at the Provincial Office of BPKP (Financial and Development Supervisory Agency) in Bali and Nusa Tenggara, totaling 211 individuals. The data collection method used is a survey with a questionnaire technique. The data analysis approach applied is Partial Least Squares (PLS), which is a component- or variance-based Structural Equation Modeling (SEM) model. Total 211 questionnaires were distributed, with 197 returned. The results of this study demonstrate that moral intensity and the status of the violator have a positive influence on auditors' intentions to perform whistleblowing, while personal cost negatively influences auditors' whistleblowing intentions. Additionally, this study proves that retaliation weakens the influence of personal cost on auditors' intentions to perform whistleblowing.