Research Article
Ethical Climate, Seriousness of Wrongdoing, Personal Characteristics and Whistleblowing-Intention
@INPROCEEDINGS{10.4108/eai.13-8-2019.2294264, author={Tabeta Christy and Intiyas Utami}, title={Ethical Climate, Seriousness of Wrongdoing, Personal Characteristics and Whistleblowing-Intention}, proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia}, publisher={EAI}, proceedings_a={ICFF}, year={2020}, month={5}, keywords={ethical climate seriousness of wrongdoing personality characteristics whistleblowing intention}, doi={10.4108/eai.13-8-2019.2294264} }- Tabeta Christy
Intiyas Utami
Year: 2020
Ethical Climate, Seriousness of Wrongdoing, Personal Characteristics and Whistleblowing-Intention
ICFF
EAI
DOI: 10.4108/eai.13-8-2019.2294264
Abstract
Whistleblowing is an anti-fraud strategy that is expected to be able to prevent fraud in various organizations. The effectiveness of whistleblowing can be influenced by organizational factors (ethical climate), situational factors (seriousness of wrongdoing) and individual factors (personality characteristics). This study aims to examine the causality relationship regarding ethical climate, seriousness of wrongdoing and personality characteristics towards the intention to conduct whistleblowing. The design in this study is by carrying out laboratory experiments between subjects with 2 × 2 factorial design on 93 subjects of Accounting Study Program from two universities in Surabaya and Yogyakarta, Indonesia. The results of this study indicate that the ethical climate affects whistleblowing-intention. The results of this study also show that the seriousness of wrongdoing affects whistleblowing-intention. Individual factor namely personality characteristics also influences whistleblowing-intention.
