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Effectiveness Testing Of Reporting Systems And Organizational Responses Toward Whistleblowing Intentions

Author

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

    (Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia
    Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia
    Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia)

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, May.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:131-144
    DOI: 10.20885/jca.vol1.iss3.art1
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    References listed on IDEAS

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    More about this item

    Keywords

    reporting system; organizational responses; whistleblowing intentions.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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