The Indonesian Journal of Accounting Research
Vol 27, No 2 (2024): IJAR May - August 2024

Don’t Ask, Don’t Tell: A Study on Whistleblowing Behavior in Indonesia State-owned Enterprises

Firmansah, Haikal (Faculty of Economics and Business, Universitas Gadjah Mada)
Rahajeng, Dian Kartika (Faculty of Economics and Business, Universitas Gadjah Mada)



Article Info

Publish Date
15 May 2024

Abstract

Employees or subordinates can potentially engage in unethical behavior with their superiors both for themselves and their superiors, even though it can be detrimental to the organization as a whole. This study examines perceived supervisor support's effect on whistleblowing intentions through employee reciprocity. The method used was an online survey via Google Forms to employees of Indonesian state-owned enterprises. Of the 309 questionnaires obtained, only 279 questionnaires could be analyzed using a two-stage Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypotheses. The results show that perceived supervisor support does not directly affect whistleblowing intentions; it has an indirect and significant negative effect on whistleblowing intentions only through employee reciprocity. The findings of this study are expected to contribute theoretically and empirically to the fields of management accounting and business ethics.

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...