Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi

Erna Setiany, Annisa Hakim Zamzami, Sri Wahyu Agustiningsih


Employee participation as a whistleblower is still low. This is due to various factors that make employees reluctant to report the fraud they have encountered, such as perceptions of personal loss and the status of offenders. On the other hand, there are factors that allow employees to blow the whistle, such as organizational support and protection. Thus, this study examines personal cost factors, offender status, organizational support and protection against internal whistleblowing intentions. Respondents of this study were 112 accounting students who have worked in both the private and government sectors in DKI Jakarta. The results showed that only organizational protection had a significant effect on internal whistleblowing intentions. Meanwhile, personal costs, violator status, and organizational support have no significant effect on internal whistleblowing intentions.

Partisipasi karyawan menjadi whistleblower masih tergolong rendah. Hal ini disebabkan oleh berbagai faktor yang membuat karyawan enggan untuk melaporkan kecurangan mereka temui, seperti persepsi kerugian pribadi dan status pelanggar. Dilain sisi terdapat factor yang memungkinkan karyawan untuk melaporkan kecurangan, seperti dukungan dan proteksi organisasi. Dengan demikian penelitian ini menguji faktor persepsi kerugian pribadi, status pelanggar, dukungan dan proteksi organisasi terhadap niat pelaporan kecurangan internal. Responden penelitian ini adalah 112 mahasiswa akuntansi yang sudah bekerja baik sektor swasta maupun pemerintahan di DKI Jakarta menggunakan kuisioner dan dianalisis menggunakan SEM berbasis kovarian dengan Smart PLS 2.0. Hasil penelitian menunjukkan bahwa hanya perlindungan organisasi yang signifikan berpengaruh terhadap niat pelaporan kecurangan internal. Sedangkan spersepsi kerugian pribadi, status pelanggar, dan dukungan organisasi tidak signifikan berpengaruh terhadap niat pelaporan kecurangan internal.


whistleblowing intention; persepsi kerugian pribadi; status pelanggar; dukungan dan proteksi organisasi


Ahmad, S., Smith, G., & Ismail, Z. (2012). Internal Whistle-Blowing Intentions: A Study of Demographic and Individual Factors. Journal of Modern Accounting and Auditing, 8(11), 1632–1645.

Anand, V., Ashforth, B. E., & Joshi, M. (2004). Business as usual: The acceptance and perpetuation of corruption in organizations. Academy of Management Executive, 18(2), 39–53.

Ayers, S., & Kaplan, S. E. (2005). Wrongdoing by consultants: An examination of employees’ reporting intentions. Journal of Business Ethics, 57(2), 121–137.

Banks, L. J., & Filoromo, M. A. (2020). The SEC Whistleblower Practice Guide (Issue January).

Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, ethical ideology, and intentions to report a peer’s wrongdoing. Journal of Business Ethics, 15(11), 1161–1174.

Bhal, K. T., & Dadhich, A. (2011). Impact of Ethical Leadership and Leader-Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue. Journal of Business Ethics, 103(3), 485–496.

Brief, A., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors Prosocial Organizational Behaviors Author ( s ): Arthur P . Brief and Stephan J . Motowidlo Published by : Academy of Management Stable URL : Linked references are available on JSTOR fo. 11(April), 710–725.

Chiu, R. K. (2003). Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control. Journal of Business Ethics, 43(1–2), 65–74.

Cho, Y. J., & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4), 450–472.

Cortina, L. M., & Magley, V. J. (2003). Raising Voice, Risking Retaliation: Events Following Interpersonal Mistreatment in the Workplace. Journal of Occupational Health Psychology, 8(4), 247–265.

Dalton, D., & Radtke, R. R. (2013). The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing. Journal of Business Ethics, 117(1), 153–172.

Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing. A Prosocial Behavior Perspective. Academy of Management Review, 10(4), 823–836.

Eisenberg, N., Lennon, R., & Roth, K. (1983). Prosocial development: A longitudinal study. Developmental Psychology, 19(6), 846–855.

Eisenberger, R., Huntington, R., Hutchison, S., & Sowa, D. (1986). Perceived Organizational Support. Journal of Applied Psychology, 71(3), 500–507.

Gao, J., Greenberg, R., & Wong-On-Wing, B. (2015). Whistleblowing intentions of lower-level employees: The effect of reporting channel, bystanders, and wrongdoer power status. Journal of Business Ethics, 126(1), 85–99.

Greenberger, D. B., Miceli, M. P., & Cohen, D. J. (1987). Oppositionists and group norms: The reciprocal influence of whistle-blowers and co-workers. Journal of Business Ethics, 6(7), 527–542.

Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). THE DECISION TO BLOW THE WHISTLE : A SOCIAL EBSCOhost. 28(1), 107–123.

Kaplan, S. E., & Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics, 71(2), 109–124.


Keenan, J. P. (2000). Blowing the whistle on less serious forms of fraud: A study of executives and managers. Employee Responsibilities and Rights Journal, 12(4), 199–217.

Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37–57.

Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277–297.

Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing. Journal of Business Ethics, 86(3), 379–396.

Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who Blows the Whistle and Why ? Industrial and Labor Relations Review, 45(1), 113–130.

Moberly, R. E. (2006). Sarbanes-Oxley’s Structural Model to Encourage Corporate Whistleblowers. Brigham Young University Law Review, 1(5), 1107–1180.

Near, J. P., & Miceli, M. P. (1986). Retaliation Against Whistle Blowers. Predictors and Effects. Journal of Applied Psychology, 71(1), 137–145.

Near, J. P., & Miceli, M. P. (1995). Effective Whistle-Blowing. 20(3), 679–708.

Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the U.K. Journal of Business Ethics, 82(4), 929–939.

Randall, M. L., Cropanzano, R., Bormann, C. A., & Birjulin, A. (1999). Organizational politics and organizational support as predictors of work attitudes, job performance, and organizational citizenship behavior. 174(February 1996), 159–174.

Rehg, M. T., Miceli, M. P., Near, J. P., & Van Scotter, J. R. (2008). Antecedents and outcomes of retaliation against whistleblowers: Gender differences and power relationships. Organization Science, 19(2), 221–240.

Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research, 31(1993), 75.

Seifert, D. L., Sweeney, J. T., Joireman, J., & Thornton, J. M. (2010). The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society, 35(7), 707–717.

Semendawai, A. H., Santoso, F., Wagiman, W., Omas, betty itha, Susilaningtias, & Wiryawan, syahrial martanto. (2014). Memahami WHISTLEBLOWER. December 2011.

Utami, W., & Indriawati, F. (2006). Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya Terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu. Simposium Nasional Akuntansi IX Padang, 23–26.

Wayne, S. J., Shore, L. M., & Liden, R. C. (1997). Perceived organizational support and leader-member exchange: A social exchange perspective. Academy of Management Journal, 40(1), 82–111.

Winardi, R. D. (2015). the Influence of Individual and Situational Factors on Lower-Level Civil Servants’ Whistle-Blowing Intention in Indonesia. Jurnal Ekonomi & Bisnis Indonesia (Fakultas Ekonomi Dan Bisnis Universitas Gadjah Mada), 28(3), 361–376.

Zamzami, A. H., Safira, S., & Mahmudah, H. (2020). Whistleblowing Intention: A Study of Situation Factors. SSRN Electronic Journal, 6(12), 132–140.

Moeller, Robert R. (2004). Sarbanes-Oxley and The New Internal Auditing Rules. Inggris: John Wiley and Sons.

Cooper, Donald R. (2011). Business Research Methods. Australia: McGraw-Hill

Ghozali, Imam. (2014). Structural Equation Modeling: Metode Alternatif dengan PLS. Semarang: BPUNDIP.

Hair, Joseph et al. (2010). Multivariate Data Analysis. New Jarsey: Prentice Hall.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic