PERSONAL COST OF REPORTING AND STATUS OF WRONGDOER: EXPERIMENTAL STUDY OF WHISTLEBLOWING INTENTION

  • Claudia Vinska Vinancia Universitas Kristen Satya Wacana Salatiga
  • Intiyas Utami Universitas Kristen Satya Wacana Salatiga
  • Nafsiah Mohamed Universiti Teknologi MARA

Abstract

Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe.
Published
Dec 31, 2019
How to Cite
VINANCIA, Claudia Vinska; UTAMI, Intiyas; MOHAMED, Nafsiah. PERSONAL COST OF REPORTING AND STATUS OF WRONGDOER: EXPERIMENTAL STUDY OF WHISTLEBLOWING INTENTION. Asia-Pacific Management Accounting Journal, [S.l.], v. 14, n. 3, p. 81-103, dec. 2019. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/949>. Date accessed: 17 feb. 2020. doi: http://dx.doi.org/10.24191/apmaj.v14i3.949.