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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Rita J D Atarwaman
Universitas Hasanuddin, Indonesia

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SOCIAL NORMS AND WHISTLEBLOWING INTENTIONS IN DIGITAL FRAUD REPORTING PLATFORMS Rita J D Atarwaman; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to examine the role of social norms in shaping whistleblowing intentions in the use of digital fraud reporting platforms. With the increasing adoption of digital technology in fraud reporting systems, understanding the behavioral factors that influence individuals' willingness to report violations is becoming increasingly important. Social norms, both descriptive and injunctive, play a significant role in influencing individuals' perceptions of environmental support, social risk, and the legitimacy of whistleblowing. This study uses a literature review method by examining scientific articles, academic books, and relevant publications that discuss the relationship between social norms, whistleblowing intentions, and the characteristics of digital fraud reporting platforms. The results of the study indicate that social norms that support organizational transparency, ethics, and accountability tend to increase individuals' intentions to whistleblow through digital platforms. In addition, anonymity, data security, and trust in digital systems interact with social norms to strengthen or weaken reporting intentions. This study confirms that the successful implementation of digital whistleblowing platforms depends not only on technological aspects but also on the social and cultural context of the organization that shapes individual behavior. This research is expected to provide theoretical contributions to the development of behavior-based whistleblowing literature, as well as practical implications for organizations and policymakers in designing effective digital reporting systems oriented toward strengthening positive social norms.
THE ROLE OF ESG DISCLOSURE QUALITY IN SHAPING INVESTOR RISK PERCEPTION IN POST-PANDEMIC CAPITAL MARKETS Rita J D Atarwaman; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Significant changes in the capital market landscape following the COVID-19 pandemic have heightened investor attention to non-financial factors, particularly the quality of Environmental, Social, and Governance (ESG) disclosures. Global economic uncertainty, increasing systemic risk, and demands for greater transparency are encouraging investors to evaluate investment risk not only based on financial performance but also through sustainability information provided by companies. This study aims to examine the role of ESG disclosure quality in shaping investor risk perceptions in the post-pandemic capital market. The method used is a systematic literature review of scientific articles, institutional reports, and relevant academic publications that discuss the relationship between ESG disclosure, risk perception, and investment decision-making. The study results indicate that high-quality ESG disclosure contributes to lower investor risk perceptions by increasing transparency, reducing information asymmetry, and strengthening trust in corporate resilience and governance. Furthermore, credible and consistent ESG disclosures have been shown to be a positive signal for investors in assessing a company's ability to face long-term risks, particularly in the context of post-pandemic uncertainty. These findings underscore the importance of ESG as a strategic element in corporate communication to the market and the implications for regulators and capital market players in promoting quality sustainability reporting practices.
Co-Authors Amiruddin Amiruddin Arifuddin Arifuddin Dharmawati Dharmawati Mediaty