Jurnal Riset Akuntansi Kontemporer
Vol 15 No 1 (2023): April Edition

INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS

Herlina Rahmawati Dewi (University of Pécs, Hungary | Universitas Islam Indonesia)
Mahmudi Mahmudi (Universitas Islam Indonesia)
Nisrina Nur Aini (Universitas Islam Indonesia)



Article Info

Publish Date
03 Apr 2023

Abstract

Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample used in this research consisted of 125 Indonesian civil servants who worked in Klaten Regency, Central Java. This research indicated that professional commitment, organizational culture, leadership style, and reward had a positive and significant effect on internal whistleblowing intentions. However, the research could not show that retaliation influences internal whistleblowing intentions. This research implied strengthening professional commitment, organizational culture, leadership, and rewards that could increase whistleblowing intentions.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...