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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akademi Akuntansi (JAA)
Prasetyono Prasetyono
Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura, Bangkalan, Indonesia
Economics, Econometrics & Finance

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Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership Alfa Laili; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23531

Abstract

This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that "safety" is the driving factor to report fraud, not "responsibility" or "bravery". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.
“Wavering Conviction”: Interaksi Moral Approbation dan Group Cohesion dalam Konteks Whistleblowing Mahasiswa Rifki Aprillah Saleh; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33135

Abstract

Purpose: This study aims to provide empirical evidence regarding the effect of anger and moral approbation on whistleblowing intention with microsocial ethical environment and group cohesion as moderating variables. Methodology/approach: This paper is an empirical study that delves into behavioral patterns of accounting students from public universities in Madura regarding their intentions to blow the whistle. By using incidental sampling, this study obtains 164 responses. WarpPLS 4.0 is employed to run and test the hypotheses. Findings: From testing four different models, we find that moral approbation and anger significantly promote whistleblowing among students. However, we find no significant relationship for interaction between anger and moral approbation with microsocial ethical environment on whistleblowing intentions. Further, we find the interaction between group cohesion and moral approbation reduces the student’s willingness to report fraud in cases when they have strong self-interest and discretionary grading policy.     Practical and Theoretical contribution/Originality: Our findings suggest that public universities in Madura need to take into account the closeness of potential whistleblowers with fraud perpetrators even more in the context of students with low self-interest when developing and implementing whistleblowing systems. These findings suggest the wavering state of students’ convictions of fraud done by their peers. Research Limitation: The results of this study need to be interpreted carefully due to the dominance of small observations in our sample. Our study obtained 164 responses that can be considered sufficient by the analytical tools. However, these numbers are inadequate to generalize our findings, especially when our scope is only three public universities in Madura.
Co-Authors Alfa Laili Hakim, Tito IM. Rahman Rifki Aprillah Saleh