The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention

Yustrida Bernawati · Giovani Beatrice Napitupulu

9 citations0/0 files storedJournal of Accounting and Strategic Finance

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Ethics in Business and Education Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was a quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.

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References

1979The measurement of organizational commitment 2008Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships 2003Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control 2001An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment 2009Brink's Modern Internal Auditing: A Common Body of Knowledge 2002Whistleblowing: A Study of Managerial Differences 2012Internal Whistle-Blowing Intentions: A Study of Demographic and Individual Factors 2012Will Final Year Accountancy Students Whistle Blow?A Malaysian Case

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2023Does Ethical Leadership Impact Whistleblowing Intentions? Moderation of Locus of Control and Mediation of Organizational Identification 2022The Determinants of Intent to Whistle-blowing: Organizational Commitment, Personal Cost of Reporting, and Legal Protection

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