Erwan Hidayat (2023). “The influence of organizational commitment, knowledge about whistleblowing, attitudes, and personal costs on interest in carrying out whistleblowing(StudyonBNIOfficeEmployeesArea9Banjarmasin)".Supervisor I:Dr.KadirDrs,SE.,M.Si,Ak,CA.SupervisorII:Dr.Sarwani,Drs,M.Si,Ak,CA, CPA

Thisstudyaimstodetermineandanalyzehowtheinfluenceoforganizational commitment, knowledge about whistleblowing, attitudes and personal costs on interestincarryingoutwhistleblowing.Thisstudyusedquantitativemethodsusing primary data sources. The data collection technique used was in the form of a questionnaire instrumentthat wasdistributed toemployeesof the BNI Office Area 9 Banjarmasin. The sampling technique in this study used Slovin sampling table withaselectedsampleof140respondents.ThescaleusedinthisstudyistheLikert scale from 1 to 5. The collected data will be tested and analyzed using multiple linearregression models.The resultsshowed that organizational commitment and knowledgeaboutwhistleblowingdidnotsignificantlyaffectinterestincarryingout whistleblowing. In contrast to these two variables, attitudes and personal costs actually show a significant influence on the interest in carrying out complaints of fraud.It'sjustthattheinfluenceproducedhasadifferentdirection,whereattitudes have the same direction of influence, while personal costs actually produce a significantoppositedirectionofinfluence.Thismeansthatthehigherthepersonal cost generated, the lower the intention to whistleblow.

Kata Kunci : Organizational Commitment, Whistleblowing Knowledge, Attitudes, Personal Cost, Whistleblowing Intention