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All Journal Journal of Accounting and Investment JEA17: Jurnal Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Kompartemen : Jurnal Ilmiah Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Proceeding of International Conference on Social Science and Humanity
Larasati, Meita
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Exploring Whistleblowing Intention and Retaliation Measurement Instrument Using Rasch Model Larasati, Meita; Wulan, Mulyaning
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34429

Abstract

Objective This study aims to explore instruments used to measure both the intent to become a whistleblower and the perception of retaliation, and to explore the demographics of the sample using the Rasch model.Design/Methodology The results suggest that women are more likely to become whistleblowers than are men, regardless of the consequences.Results The paper concludes that both the basis of the cases against the banks and the purpose of large fines are open to question.Research limitations/implications More importantly, the results demonstrate that use of Rasch modeling can empirically validate instruments for measuring both the tendency to become whistleblowers and the effect of retaliation on whistleblowers.Novelty/Originality This study rated the likelihood of their reporting various violations of accounting principles.
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention Larasati, Meita; Nugroho, Arif Widodo; Rahayu, Dewi Pudji; Susanti, Susi; Cahyani, Meti Regita
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25171

Abstract

Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as independent variables, with Whistleblowing Intention as the dependent variable. The sample consists of 202 auditors working at Public Accounting Firms (PAF) in East and South Jakarta. Data were analyzed using SmartPLS version 4.0.93.Research findings: The results show that Attitudes, Subjective Norms, and Perceived Behavioral Control positively influence whistleblowing intentions. However, Gender does not have a significant effect. Collectively, the variables influence whistleblowing intentions, with an adjusted R-square of 32.10%.Theoretical Contribution/Originality: This study expands the limited research on whistleblowing in Indonesia, particularly among external auditors, and provides empirical evidence concerning behavioral factors influencing whistleblowing intentions.Practitioner/Policy implication: The findings offer guidance for organizations in developing effective training, internal policies, and reporting systems to strengthen whistleblowing culture and support fraud prevention.Research limitation/Implication: Whistleblowing intentions are explained by only 32.10% of the tested variables, indicating that 67.90% is influenced by other factors such as religiosity, professionalism, and perceived good governance. Future research should include additional variables and larger samples to capture broader behavioral dynamics.
Co-Authors Cahyani, Meti Regita Cotoro Mukri Dewi Pudji Rahayu Khotimah, Winanda Qusnul Nareswari, Adyandra Sabrina Nugroho, Arif Widodo Purwitasari, Dinda Ramdani, Safier Ramdona, Sinta Sri Rizki, Aisah Amalia Sumardi Susi Susanti Wulan, Mulyaning Yoga Yuniadi Yulianto Yulianto Zulpahmi