PENGARUH KOMITMEN ANGGARAN DAN INTENSITAS MORAL TERHADAP KECENDERUNGAN MENJADI WHISTLEBLOWER DENGAN GAYA KEPEMIMPINAN SEBAGAI PEMODERASI (STUDI PADA PEMERINTAHAN KABUPATEN ACEH JAYA)

This study aims to determine whether there is an effect of budget commitment and moral intensity on the tendency become a whistleblower with leadership style as moderating variable. The research respondents were 97 people, namely SKPK Aceh Jaya employees. Data collection was carried out by distributing questionnaires directly or through respondent community at end February mid-March 2022. taken using probability sampling technique, simple random where sample randomly. analytical method used multiple linear regression SPSS version 26 application. behavior in line theory this study, prosocial mutually beneficial useful for others. Meanwhile, commitment, are planned intentions will affect actions they take. results prove that have significant positive whistleblowers Another result does not moderate relationship between whistleblowers, but whistleblowers. In classification variables, commitments called non-moderation, while pure moderator.