Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing

Abstract

The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do whistleblowing. By understanding the factors that generate the action of whistleblowing of fraud, we can come to the light of how it works. This study utilizes the quantity approach by using smartPLS version 3 as a data analysis tool. The technique of data collection is a questionnaire using a purposive sampling method by collecting samples of financial and accounting workers in companies in Indonesia that consist of 150 respondents in total. The results of the research showed that pressure, financial incentives, opportunities, rationalization, moral and social incentives positively and significantly affect the intention to do whistleblowing on financial and accounting staff who work in companies in Indonesia. The push factors that consist of financial incentives, opportunities, rationalization, moral and social incentives on this study when received by a person in disclosing fraud can affect the intensity of whistleblowing activities, so the higher push factors they have will be directly proportional to the person's intentions in uncovering fraud.