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All Journal Jurnal Akuntansi dan Bisnis
Wahid, Ravid Nur
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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Perceived Personal Cost and Whistleblowing Intention: Testing a Multi-Moderation Model Hakim, Tito IM. Rahman; Prasetyono, Prasetyono; Saleh, Rifki Aprillah; Wahid, Ravid Nur
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1515

Abstract

This study aims to investigate the relationship between accounting students' intentions to report wrongdoing and their perceptions of personal cost. Additionally, this article examines how the microsocial ethical environment, group cohesion, and peer-reporting type moderate the effect of perceived personal cost on whistleblowing intentions. The study employs data collected from 182 students at three state universities in Madura. Participants were selected using a convenient non-probability sampling method and were administered a questionnaire. The data were analyzed using SmartPLS version 4. The results indicate that perceived personal cost has a positive influence on whistleblowing intentions, supporting the prosocial behavior argument. Regarding the interaction effects, the findings reveal that the microsocial ethical environment fails to moderate the main effect (perceived personal cost on whistleblowing intentions), while group cohesion and peer-reporting type partially moderate the main effect. These findings extend the existing theory regarding whistleblowing and are valuable in assisting universities in formulating whistleblowing systems that are customized to accommodate students' fraud reporting.
Co-Authors Hakim, Tito IM. Rahman Prasetyono, Prasetyono Saleh, Rifki Aprillah