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All Journal International Journal of Social Science and Business Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Wiradharma, Gde Wisnu
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Economics, Econometrics & Finance Social Sciences

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Whistleblowing Intentions in Balinese Government Institutions: A Cultural and Phenomenological Perspective Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.90640

Abstract

The whistleblowing system is a mechanism for reporting suspected acts of fraud that have occurred, are ongoing, or are anticipated to occur, involving employees and other parties associated with suspected acts of fraud within the organization where they work. In this context, culture plays a significant role in influencing an individual's intention to act as a whistleblower. This study aims to identify the cultural factors that predominantly influence whistleblowing intentions. The research was conducted in government institutions in Bali, considering that the cultural values of Tat Twam Asi and Koh Ngomong are integral to Balinese culture. The selected institutions were the Bali Provincial Office of the Ministry of Religious Affairs and the Faculty of Economics and Business at Udayana University, as both institutions have received WBK (Corruption-Free Zone) and WBBM (Clean and Service-Oriented Bureaucratic Zone) awards. This study employs an interpretive paradigm to understand the dominant cultural influences on whistleblowing intentions. It is qualitative research that applies phenomenology as its methodology and research method. Data were collected from sources such as in-depth interviews, documentation, and observations of employee activities within the institutions. The data were then contextually explained to facilitate interpretation. The findings reveal that societal culture significantly influences whistleblowing intentions. In general, the Tat Twam Asi culture is more supportive of reporting violations compared to the Koh Ngomong culture. People in Bali tend to report violations to enhance reputation and protect the organization rather than remain silent and reluctant to disclose misconduct.
To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
Co-Authors Made Sudarma Mirna Amirya