Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas

Yuniarto, Arif Sapta and Ningtyas, Citra Andi (2019) Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor, p. 76. ISBN 978-967-17038-0-9


A whistleblower is an act of an employee of an organization to reveal fraudulent acts that are considered detrimental and try to report to parties outside and within the organization. Perpetrators of Whistleblowers are usually Employees of an organization; however, biases are also carried out by outside parties such as the community. The purpose of this study was to determine employee interest to take action whistleblowing on factors that influence, such as attitudes toward whistleblowing, professional commitment, organizational commitment, personnel cost, organizational climate, case size, and reporting channels in the form of reward models used to strengthen or weaken these factors. The sample used in this study amounted to 72 samples with a sampling technique using a purposive random sampling method. Data collection was carried out by distributing questionnaires with written question items to respondents using a Likert scale. The results of this study indicate that there is an influence of attitude variables on whistleblowing, organizational commitment, and the size of the case of whistleblowing, whereas personal cost variables cannot influence whistleblowing interest. The variable reward model can moderate organizational commitment, personal cost, and case size to interest in whistleblowing.


Item Type: Book Section
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Yuniarto, Arif Sapta
Ningtyas, Citra Andi
Subjects: H Social Sciences > HM Sociology > Social psychology > Social perception. Social cognition
H Social Sciences > HM Sociology > Social change > Causes
J Political Science > JF Political institutions and public administration > Whistle blowing
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Page Range: p. 76
Keywords: Attitude towards whistleblowing; Organizational commitment; Personnel cost; Case size; Reward model
Date: 2019
URI: https://ir.uitm.edu.my/id/eprint/43926
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