Determination of Whistleblowing Behavior with Rewards as aModerating Variable (an Empirical Study in Sidoarjo Regency Government)

This study aims to examine the influence of attitudes, organizational commitment, Personal Cost, the seriousness of fraud and gender on whistleblowing Civil Servants within the Sidoarjo Regency government, as well as study the potential role of Reward in moderating the relationship between these variables. The data used in this study were primary data collected through questionnaire surveys. The population of this study was 38 OPD and SKPD Sidoarjo Regency with purposive sampling techniques, so that 49 people were obtained. The analytical technique used in the study used multiple linear regression analysis processed with spss v.23. The results of this study show that partially or simultaneously attitudes, organizational commitment, Personal Cost, Seriousness of fraud and Gender have a significant effect on whistleblowing. And rewards strengthen the influence of attitudes, organizational commitment, Personal Costs, the level of seriousness of fraud and gender have a significant effect on whistleblowing.