Determinants of whistleblowing intention at government institutions

Arum Rahmah Pangestuti () and Sari Atmini ()

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2025, vol. 11, issue 2

Abstract: Whistleblowing is an effective mechanism for addressing fraud when its members actively participate. This study examines the impact of fraud awareness, anonymous reporting, and accessibility on whistleblowing intentions in government institutions. Using a quantitative approach, primary data were collected via questionnaire surveys administered to civil servants working at the Financial and Development Supervisory Board (BPKP) Republic of Indonesia. The final dataset comprised 396 respondents across 33 work units and was analyzed using SmartPLS 3.0. The findings revealed that higher fraud awareness, greater access to whistleblowing channels, and anonymous reporting mechanisms significantly correlate with increased whistleblowing intentions. Theoretically, this study expands existing literature by validating the theory of planned behavior, particularly its constructs of attitude toward behavior and perceived behavioral control. Additionally, it further supports the principles outlined in the Prosocial Behavior Theory. Practically, the results provide valuable insights for policy formulation aimed at enhancing whistleblowing participation. This includes strategies to raise fraud awareness through socialization, strengthen policies ensuring the quality of anonymous reporting mechanisms, and support organizational accessibility to whistleblowing channels. Moreover, this study introduces a novel perspective by incorporating accessibility as a key dimension in whistleblowing intention research, addressing a gap in previous studies.

Keywords: whistleblowing intention; fraud awareness; anonymous reporting; accessibility (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bsa:jtaken:v:11:y:2025:i:2:id:2053

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