The Effect of Identity Protection and Financial Reward on Whistleblowing Intention in Public Sector Organization: Experimental Study

DOI

10.2991/aebmr.k.201212.006How to use a DOI?

Keywords

Financial reward, Identity protection, Whistleblowing intention

Abstract

This study aims to determine the effect of identity protection and financial rewards on the intention to perform whistleblowing. The data collected in the form of primary data using a 2x2 factorial experimental research design involving 89 students of the Undergraduate Accounting Study Program Universitas Pendidikan Ganesha as participants. Hypothesis testing uses Two Way Anova analysis. The results of this study indicate that (1) individuals tend to perform whistleblowing when there is identity protection, (2) individuals tend to perform whistleblowing when there is financial reward, and (3) in the presence of identity protection and financial rewards, individuals will have a high intention to perform whistleblowing. Thus, it is necessary to consider mechanisms for implementing identity protection and providing financial rewards for whistleblowers as strategic policies to encourage the disclosure of known fraud.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nyoman Ayu Wulan Trisna Dewi
AU  - Edy Sujana
AU  - I Gd Nandra Hary Wiguna
PY  - 2020
DA  - 2020/12/14
TI  - The Effect of Identity Protection and Financial Reward on Whistleblowing Intention in Public Sector Organization: Experimental Study
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 37
EP  - 49
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.006
DO  - 10.2991/aebmr.k.201212.006
ID  - Dewi2020
ER  -