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All Journal Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen International Journal of Community Service Learning JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Terbuka Journal of Economics and Business International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Journal of the Community Development in Asia Indonesian Journal of Islamic Economics and Finance Journal of Management and Administration Provision Jurnal Manajemen, Akuntansi, Ekonomi
Muktiyanto, Ali
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Journal : Journal of Accounting and Investment

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Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors Hadiwidjadja, Rini Dwiyani; Muktiyanto, Ali; Perdana, Halim Dedy; Yulianto, Krist Setyo
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26265

Abstract

Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.Design/Methodology/Approach: The study technique was carried out using an experimental approach utilising governmental internal auditors in Semarang City, Central Java Province, and Kupang City, East Nusa Tenggara Province, Indonesia, who served as government auditor surrogates.Research findings: The findings revealed that the whistleblowing system and group pressure impacted whistleblowers' intentions. Theoretical contribution/ Originality: The theory of planned behaviour serves as the foundation for examining individual intentions under a variety of scenarios. The independent factors in this study are whistleblowing system channels and group pressure, with whistleblowing intention serving as the dependent variable.Practitioner/Policy implication: The findings of this investigation imply that government auditors should implement a whistleblowing system capability that enhances integrity enforcement in the prevention and detection of fraud in the government sector.
Co-Authors Agustin, Fira Aziz Kardinto, Fuad Desyandri Desyandri Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fatia Fatimah Geraldina , Ira Hadiwidjadja, Rini Dwiyani Halim Dedy Perdana Hardiana, Nadhira Heffi Christya Rahayu Hendrian Hendrian, Hendrian Hermawan, Ancella A Hety Budiyanti, Hety Ira Geraldina Kartika Rahmawati, Nesya Krist Setyo Yulianto Lazuardi*, Johan Mardillasari, Rafika Mirfaqoh, Vella Najamuddin Najamuddin, Najamuddin Pardamean Daulay Pratiwi Pratiwi Priambodo, M Fakhry Rezeki Sitepu, Rulih Rini Yayuk Priyati, Rini Yayuk Robiyatin, Siti Safitri, Julia Said Kelana Asnawi Sakina Nusarifa Tantri Sufyati HS Sukendri, Nengah Sutrisno, Sutrisno Untung Rahardja Widi Hidayat Yeni Widiastuti Yusriani, Sri