Whistleblowing intention: Gen Z as whistleblower

Anisa Dewi Arismaya ()

Journal of Contemporary Accounting, 2025, vol. 7, issue 2

Abstract: Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should know how the organization's condition is running, one of which is through whistleblowing. Whistleblowing is one of the media for disclosing unethical behavior in organizations that can be done by employees, leaders, and the community. The purpose of this study is to find out the factors that affect whistleblowing intentions with quantitative research methods. The sampling technique used was saturated sampling, namely 172 students of the Auditing course of the Faculty of Islamic Economics and Business UIN Salatiga. The data collection method uses a survey technique, namely a questionnaire. The hypothesis of this study is that personal cost has a negative effect on the intention to whistleblow, the level of seriousness of the fraud has a positive effect on the intention to whistleblow, the organization's commitment has a positive effect on the intention to whistleblow, and professionalism has a positive effect on the intention to whistleblow.

Keywords: Level of Seriousness of Cheating; organizational commitment; Personal Cost; Professionalism; Whistleblowing Intention (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jcauii:v:7:y:2025:i:2:id:42824

Access Statistics for this article

Journal of Contemporary Accounting is currently edited by Ana Yuliani

More articles in Journal of Contemporary Accounting from Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Bibliographic data for series maintained by Ana Yuliani ().