Whistleblowing Intention of Indonesian Government Internal Auditor (APIP) and Anonymous Reporting Channel Interaction

Nickolan, Fendhica and Handajani, Lilik and Hermanto, Hermanto (2018) Whistleblowing Intention of Indonesian Government Internal Auditor (APIP) and Anonymous Reporting Channel Interaction. International Journal of Economics, Commerce and Management, VI (2). pp. 161-175. ISSN 2348 0386

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Abstract

This study aims to examine the influence of personal cost and status of wrongdoers toward the intention to do whistleblowing, and to test the interaction of anonymous reporting channels in influencing personal cost and status of wrongdoers toward the intention to do whistleblowing. This research is an explanatory research with a quantitative approach. The data collection technique used the instrument that is questionnaire distributed to 107 respondents who are Indonesian internal government auditors in West Nusa Tenggara Province area. Data were analyzed using moderated regression analysis (MRA) with SPSS version 23. The results show that the personal cost and status of wrongdoers negatively affect toward whistleblowing intentions. The higher personal's costs and the status of wrongdoer are, the intention to do a whistleblowing would be lower. Anonymous reporting channels interact and weaken the influence of the personal cost and status wrongdoers to whistleblowing intentions. These results indicate that through the mechanism of anonymous reporting channels, whistleblowing intentions of Indonesian government auditors does not consider their personal cost and status of wrongdoers. This is expected to encourage relevant organizations to design an anonymous whistleblowing system mechanisms in an effort to detect fraud

Item Type: Article
Keywords (Kata Kunci): Whistleblowing, personal cost, status of wrongdoers, anonymous reporting channels
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 23 Oct 2020 06:21
Last Modified: 23 Oct 2020 06:21
URI: http://eprints.unram.ac.id/id/eprint/17836

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