To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting

Gde Wisnu Wiradharma; Made Sudarma; Mirna Amirya

doi:10.24843/JIAB.2025.v20.i01.p07

Gde Wisnu Wiradharma Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Made Sudarma Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Mirna Amirya Faculty of Economics and Business, Universitas Brawijaya, Indonesia

DOI: https://doi.org/10.24843/JIAB.2025.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (? = 0.453, p < 0.001), organisational commitment (? = 0.406, p < 0.001), and communal culture (? = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
Keywords: whistleblowing system, intention, anti-fraud

Downloads

Download data is not yet available.

References

ACFE. (2019). Survey Fraud Indonesia.

Agustiani, W. D., & Hasibuan, A. B. (2020). Faktor-faktor yang mempengaruhi intensi whistleblowing : Studi empiris pada kantor akuntan publik DKI Jakarta. Jurnal Program studi Akuntansi, 6(2), 96–106. https://doi.org/10.31289/jab.v6i2.3305

Ajzen, I. (2005). Attitudes, Personality and Behaviour - I Ajzen - Google Buku. In McGraw-Hill Education (UK).

Alleyne, P., Haniffa, R., & Hudaib, M. (2019). Does group cohesion moderate auditors’ whistleblowing intentions? Journal of International Accounting, Auditing and Taxation, 34, 69–90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004

Ariansyah, D. E., & Andhaniwati, E. (2021). Analisis Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi di Surabaya dalam Melakukan Praktik Whistleblowing. Jurnal Akuntansi Kompetif, 4(3), 207–214. https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/715A

Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Aulia, S., Primasari, D., & Azhar, S. (2019). Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Retaliasi Terhadap Intensi Whistleblowing. Jurnal Profita, 12(3), 395. https://doi.org/10.22441/profita.2019.v12.03.003

Aurila, R., & Narulitasari, D. (2022). Faktor-Faktor Yang Mempengaruhi Niat Melakukan Whistleblowing. Akuntabilitas, 16(1), 123–148. https://doi.org/10.29259/ja.v16i1.12871

Bougie, R., & Sekaran, U. (2020). Research Methods For Business A Skill Building Approach 8Th Edition.

BPBD. (2022). Bali Raih Perhargaan Tertinggi Dari KPK. https://bpbd.baliprov.go.id/article/2858/bali-raih-perhargaan-tertinggi-dari-kpk

Castellani, J., & Nuralisa, A. (2022). the Influence of Internal Audit and Whistleblowing System Effectiveness on Fraud Prevention. Jurnal Riset Akuntansi Kontemporer, 14(2). https://doi.org/10.23969/jrak.v14i2.6011

Dwi Urip Wardoyo, Muhammad Arya, Desiana Woro Pawestri, & Bethari Shakuntala. (2022). Whistleblowing System Dan Surprise Audit: Strategi Pencegahan Fraud. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 1(2), 157–168. https://doi.org/10.56799/ekoma.v1i2.450

Finandari, D., & Wijayanto, T. (2017). Analisis Pengaruh Dimensi Budaya Terhadap Niat Melakukan Whistleblowing : Perbandingan Antara Mahasiswa Dan Engineer. Jurnal Teknosains, 6(1), 44. https://doi.org/10.22146/teknosains.27104

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS for Windows. In Semarang: BP Undip.

Heider, F. (1958). The Physcology of Interpersonal Relations. In Social Forces.

Indahsari, R. (2018). Niat Individu Melakukan Whistleblowing: Theory of Planned Behavior dan Prosocial Behavior Theory.

Indonesia National Committee for Governance Policy. (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021. Komite Nasional Kebijakan Governansi.

Khairunnisa, R. Y., & Novianti, N. (2017). Faktor-Faktor Yang Berpengaruh Terhadap Intensi Whistleblowing (Studi Kasus Pada Satuan Pengawasan Internal Perguran Tinggi Negeri Di Kota Malang).

KNKG. (2008). Pedoman 2008. 3. http://www.knkg-indonesia.org/dokumen/Pedoman-Pelaporan-Pelanggaran-Whistleblowing-System-WBS.pdf

Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology, 78(4), 538–551. https://doi.org/10.1037/0021-9010.78.4.538

Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior. https://doi.org/10.1016/0001-8791(79)90072-1

Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/BF00382668

Putri, T. R., Rasuli, M., & Safitri, D. (2022). Determinan Intensi Menjadi Whistleblowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi. Akuntabilitas, 16(2), 339–360. https://doi.org/10.29259/ja.v16i2.16503

Ratna Sari, M. M., Sustriani, P. N., & Suprasto, H. B. (2023). Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure? Jurnal Ilmiah Akuntansi dan Bisnis, 18(1), 134. https://doi.org/10.24843/jiab.2023.v18.i01.p09

Riyanto, R. F., & Arifin, Z. (2022). Efektivitas Whistleblowing System Dan Sistem Pengendalian Gratifikasi Terhadap Pencegahan Fraud Pada Sektor Publik Yang Dimoderasi Oleh Pendeteksian Fraud. Jurnal Magister Akuntansi Trisakti, 9(2), 105–122. https://doi.org/10.25105/jmat.v9i2.12922

Wariati, N. L. G. (2016). Meningkatkan Mutu Asn Ihdn Denpasar Dengan Pelayanan Publik Berbasis Tat Twam Asi. Jurnal Penjaminan Mutu, 2(2), 74. https://doi.org/10.25078/jpm.v2i2.74

Wiranita, I. (2019). Pengaruh Sikap, Norma Subjektif, Dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Skripsi, 58(12), 7250–7257.