IDEAS home Printed from https://ideas.repec.org/a/uii/jcauii/v1y2019i3p131-144id13613.html
   My bibliography  Save this article

Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions

Author

Listed:
  • Frandyo Izak Muskita
  • Intiyas Utami
  • Aprina Nugrahesthy Sulistya Hapsari

Abstract

Whistleblowing is disclosure of individual or organizational frauds committed by members of an organization. Reporting and response system in organizations are related to whistleblowing intentions and they are considered by whistleblowers to conduct whistleblowing action. This study was conducted to examine the causality relationship between the reporting systems and the organizational responses with whistleblowing intentions. This study was conducted as a laboratorial study at two universities in Central Java with 88 students in Account­ing major as respondents in this study of which this study produced 73 data that are ready to use. The study uses 2x2 between subjects design and manipulates the reporting systems and organizational responses. The result showed that subjects who used an online reporting system and received a response system of whistleblower tended to have higher intentions in carrying out whistleblowing. On the other hand, subjects who used an offline reporting system and who did not received a response system of whistleblower tended to be lower in their inten­tions to do whistleblowing.

Suggested Citation

  • Frandyo Izak Muskita & Intiyas Utami & Aprina Nugrahesthy Sulistya Hapsari, 2019. "Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 131-144.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:131-144:id:13613
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JCA/article/view/13613/10989
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:131-144:id:13613. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JCA/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.