Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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Determinant Factors of Whistleblowing Intention

Authors
Harti Budi Yanti1, *, Vonny Djaja1, Deliza Henny1
1Accounting Dept, Trisakti University, 11440, Indonesia
*Corresponding author. Email: hartibudi@trisakti.ac.id
Corresponding Author
Harti Budi Yanti
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_129How to use a DOI?
Keywords
Whistleblowing intention; Behavioral Control Perception; Personal Cost; Ethical Environment; Moral Identity; Risk Aversion
Abstract

Whistleblowing is an act of reporting by organizational participants about illegal, immoral practices done by colleagues or their superiors. None are willing to whistle blow due to the consequences behind it. Therefore, a whistleblowing system is applied to encourage the active role of all parties to whistle blow potential/occurrence of fraud, sincerely and responsibly. This research reveals the effect of behavioral control, personal cost, ethical environment, moral identity, and risk aversion on whistleblowing intentions. This study uses primary data collected from Jakarta’s finance, accounting, marketing, and procurement divisions implementing a whistleblowing system. The result showed a positive influence of perceptions of behavioral control and ethical environment on whistleblowing intentions. Risk aversion strengthens the positive effect of moral identity and weakens the negative impact of personal cost on whistleblowing intentions. Based on this result, the leaders need to socialize the existence of a witness protection mechanism to convince and provide guarantees for the safety of whistleblowers and rewards for their courage and moral awareness, reducing the occurrence of potential fraud.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_129
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_129How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Harti Budi Yanti
AU  - Vonny Djaja
AU  - Deliza Henny
PY  - 2022
DA  - 2022/12/29
TI  - Determinant Factors of Whistleblowing Intention
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 768
EP  - 771
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_129
DO  - 10.2991/978-2-494069-49-7_129
ID  - Yanti2022
ER  -