IDEAS home Printed from https://ideas.repec.org/a/ajp/edwast/v8y2024i5p465-477id1710.html
   My bibliography  Save this article

The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention

Author

Listed:
  • Rochman Marota
  • Ida Rosnidah
  • Razana Juhaida Johari

Abstract

The potential state losses due to corruption cases that occurred in Indonesia from 2017-2021 tend to increase very significantly. This research aims to explore the relationship between attitude and whistleblowing intentions which is also strengthened by local wisdom as well as the role of whistleblowing intention and its influence on fraud prevention. The research method used in this research is a quantitative approach using SEM PLS. The research results show that attitude towards behavior influences whistleblowing intention and whistleblowing intention influences fraud prevention. Meanwhile, the role of local wisdom is not proven to increase the whistleblower's attitude to act to report fraud violations. It is hoped that the results of this research can be used as a consideration in making decisions related to the phenomenon of whistleblowing and fraud in the world of practice and will also become material to be scrutinized in determining applicable regulatory policies to improve local traditions.

Suggested Citation

  • Rochman Marota & Ida Rosnidah & Razana Juhaida Johari, 2024. "The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention," Edelweiss Applied Science and Technology, Learning Gate, vol. 8(5), pages 465-477.
    • Handle: RePEc:ajp:edwast:v:8:y:2024:i:5:p:465-477:id:1710
    as

    Download full text from publisher

    File URL: https://learning-gate.com/index.php/2576-8484/article/view/1710/588
    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:ajp:edwast:v:8:y:2024:i:5:p:465-477:id:1710. 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: Melissa Fernandes (email available below). General contact details of provider: https://learning-gate.com/index.php/2576-8484/ .

    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.