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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

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Determinants of whistleblowing intention at government institutions Pangestuti, Arum Rahmah; Atmini, Sari
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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Abstract

Whistleblowing is an effective mechanism for addressing fraud when its members actively participate. This study examines the impact of fraud awareness, anonymous reporting, and accessibility on whistleblowing intentions in government institutions. Using a quantitative approach, primary data were collected via questionnaire surveys administered to civil servants working at the Financial and Development Supervisory Board (BPKP) Republic of Indonesia. The final dataset comprised 396 respondents across 33 work units and was analyzed using SmartPLS 3.0. The findings revealed that higher fraud awareness, greater access to whistleblowing channels, and anonymous reporting mechanisms significantly correlate with increased whistleblowing intentions. Theoretically, this study expands existing literature by validating the theory of planned behavior, particularly its constructs of attitude toward behavior and perceived behavioral control. Additionally, it further supports the principles outlined in the Prosocial Behavior Theory. Practically, the results provide valuable insights for policy formulation aimed at enhancing whistleblowing participation. This includes strategies to raise fraud awareness through socialization, strengthen policies ensuring the quality of anonymous reporting mechanisms, and support organizational accessibility to whistleblowing channels. Moreover, this study introduces a novel perspective by incorporating accessibility as a key dimension in whistleblowing intention research, addressing a gap in previous studies.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Almira, Aisyah Annisa, Rara Ardian syah Ardiansyah syah Artamevia, Baiq Vica Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Mulyantoro, Cahyo Dwi Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yulia Monica Ristanti Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina