Rationality and Non-Rationality Testing to Different Form of Whistleblowing

Authors

  • 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

DOI:

https://doi.org/10.21532/apfjournal.v7i2.228

Keywords:

Whistleblowing Intention, Perceived Seriousness of the Threat, Perceived Seriousness of Wrong doing, Negative Emotion, Positive Emotion

Abstract

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.

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Published

2022-12-25

How to Cite

Yustina, A. I., Sugiyanto, P. A., Dewi, C. N., & Mahmudah, H. (2022). Rationality and Non-Rationality Testing to Different Form of Whistleblowing. Asia Pacific Fraud Journal, 7(2), 237–252. https://doi.org/10.21532/apfjournal.v7i2.228