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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Mery Herlinawati
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Menguak Niat Whistleblowing ASN: Peran Persepsi Anonimitas dan Risiko Retaliasi di Pemerintah Kabupaten Pamekasan Mery Herlinawati; Gideon Setyo Budiwitjaksono; Siti Sundari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3254

Abstract

This study aims to empirically examine the effect of perceived anonymity and retaliation risk on whistleblowing intentions among Civil Servants (ASN) within the Regional Government of Pamekasan Regency. Grounded in the Theory of Planned Behavior (TPB), this quantitative research gathered primary data through structured questionnaires distributed to employees. The data were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS software. The analysis reveals that the structural model possesses a robust predictive capability, with an R-Square value of 0.848. The empirical findings confirm that perceived anonymity has a direct, positive, and significant contribution as the primary determinant that alleviates the psychological barriers of reporters. Interestingly, this study unveils an anomaly whereby retaliation risk also exerts a direct, positive, and significant influence on whistleblowing intentions. Rather than deterring actions, a high level of organizational threat is interpreted as an ethical challenge that triggers proactive responses in the form of moral courage and prosocial behavior to safeguard the integrity of local bureaucratic institutions. These results provide policy implications that the optimization of the Whistleblowing System (WBS) in the public sector requires an absolute guarantee of identity confidentiality to foster sustainable behavioral control among potential whistleblowers.
Co-Authors Budiwitjaksono, Gideon Setyo Siti Sundari