Rationality and Non-Rationality Testing to Different Form of Whistleblowing

Andi Ina Yustina (Accounting, Faculty of Business, President University, Cikarang)
Phyrel Asri Sugiyanto (Accounting, Faculty of Business, President University, Cikarang)
Christine Novita Dewi (Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta)
Hadi Mahmudah (Accounting, Faculty of Economy, Universitas Islam 45 Bekasi)

Asia Pacific Fraud Journal
Vol 7, No 2: 2nd Edition (July-December 2022)

Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.