The Auditor Professional Commitment and Machiavellian Nature in their Relationship to Whistleblowing Intention with Retaliation as Moderating Variable

Meilda Wiguna, Nanda Fito Mela


This study examines the effect of auditor professional commitment and Machiavellian nature on the intention of performing whistleblowing with retaliation as a moderating variable. This study uses primary data with questionnaires. Data were analyzed by using multiple regression with 60 respondents who work as internal auditor at BRI (Bank Rakyat Indonesia) Riau Province, Indonesia. Result of research indicates that auditor professional commitment influences to intention to conduct whistleblowing, Machiavellian nature impact to intention to do whistleblowing, Auditor's Professional Commitment moderated by retaliation has no effect to intention to act whistleblowing, and Machiavellian nature moderated by retaliation influences to intention undertaking whistleblowing.

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