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Trust in leadership and incentives: Experimental study of whistleblowing intention

Author

Listed:
  • Ema Yulianing Tyas
  • Intiyas Utami

    (Fakultas Ekonomi dan Bisnis, Universitas Kristen Satya Wacana, Salatiga, Indonesia
    Fakultas Ekonomi dan Bisnis, Universitas Kristen Satya Wacana, Salatiga, Indonesia)

Abstract

Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives).

Suggested Citation

  • Ema Yulianing Tyas & Intiyas Utami, 2020. "Trust in leadership and incentives: Experimental study of whistleblowing intention," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 24(1), pages 43-54, Juni.
  • Handle: RePEc:uii:jaaife:v:24:y:2020:i:1:p:43-54
    DOI: 10.20885/jaai.vol24.iss1.art5
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