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

Full Text:



ACFE. (2016). Report to the nations on oc- cupational fraud and abuse 2016. In ACFE Report.

Ahmad, S., Smith, G., & Ismail, Z. (2012). Internal whistle-blowing intentions: A study of demographic and individual factors. Journal of Modern Account- ing and Auditing, 8(11), 1632–1645.

Akbar, T., Suhernita, & Yonnedi, E. (2016). Pengaruh saluran pelaporan pelang- garan dan personal cost terhadap minat untuk melaporkan kecurangan pada pengadaan barang/jasa pemerintah. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XIX, 1–25.

Aliyah, S., Yang, A.F., Minat, M., Dalam, P., & Whistle-blowing, M.T. (2015). Analisis faktor-faktor yang mempengaruhi minat pegawai dalam melakukan tin- dakan whistle-blowing. Universitas Islam Nahdlatul Ulama, Fakultas Ekonomi dan Bisnis, Jepara, 12(2).

Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whis- tle-blowing intentions among exter- nal auditors. British Accounting Re- view, 45(1), 10–23.

Andon, P., Free, C., Jidin, R., Monroe, G.S., & Turner, M.J. (2018). The impact of financial incentives and perceptions of seriousness on whistleblowing intention. Journal of Business Ethics, 151(1), 165–178.

Banks, L.J., & Filoromo, M.A. (2020). The SEC whistleblower practice guide: 9th Edition.

Baumert, A., Halmburger, A., & Schmitt, M. (2013). Interventions against norm violations: dispositional determi- nants of self-reported and real moral courage. Personality and Social Psy- chology Bulletin, 39(8), 1053–1068.

Bhal, K.T., & Dadhich, A. (2011). Impact of ethical leadership and leader- member exchange on whistle blow- ing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103(3), 485–496.

Bjørkelo, B. (2013). Workplace bullying af- ter whistleblowing: Future research and implications Martin. Journal of Managerial Psychology, 28(3), 306–323.

Bocchiaro, P., Zimbardo, P.G., & van Lange, P.A.M. (2012). To defy or not to defy: An experimental study of the dynam- ics of disobedience and whistle- blowing. Social Influence, 7(1), 35–50.

Brief, A., & Motowidlo, S.J. (1986). Prosocial organizational behaviors. Academy of Management Stable, 11(4), 710-

Brink, A.G., Cereola, S.J., & Menk, K.B. (2015). The effects of personality traits, ethical position, and the mate- riality of fraudulent reporting on en- try-level employee whistleblowing decisions. Journal of Forensic & In- vestigative Accounting, 7(1), 180–211.

Brink, A.G., Lowe, D.J., & Victoravich, L.M. (2013). The effect of evidence strength and internal rewards on in- tentions to report fraud in the dodd- frank regulatory environment. Audit- ing, 32(3), 87–104.

Brink, A.G., Lowe, D.J., & Victoravich, L.M. (2017). The public company whistle- blowing environment: Perceptions of a wrongful act and monetary atti- tude. Accounting and the Public Inter- est, 17(1), 1–30.

Busra, N.F., Ahyaruddin, M., & Agustiawan,

A. (2019). Pengaruh tingkat keseriusan kecurangan, personal cost, dan komitmen organisasi ter- hadap kecenderungan melakukan whistleblowing. Muhammadiyah Riau Accounting and Business Journal, 1 (1), 011–019.

Cailleba, P., & Charreire Petit, S. (2018). The whistleblower as the personification of a moral and managerial paradox M@n@gement, 21(1), 75-690.

Cassematis, P.G., & Wortley, R. (2013). Pre- diction of whistleblowing or non- reporting observation: The Role of personal and situational factors. Journal of Business Ethics, 117(3), 615


Chang, Y., Wilding, M., & Shin, M.C. (2017). Determinants of whistleblowing in- tention: Evidence from the South Ko- rean Government. Public Perfor- mance and Management Review, 40 (4), 676–700.

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

Cortina, L.M., & Magley, V.J. (2003). Raising voice, risking retaliation: Events fol- lowing interpersonal mistreatment in the workplace. Journal of Occupation- al Health Psychology, 8(4), 247–265.

Dalton, D., & Radtke, R.R. (2013). The joint effects of machiavellianism and ethi- cal environment on whistle-blowing. Journal of Business Ethics, 117(1), 153


Dozier, J.B., & Miceli, M.P. (1985). Potential predictors of whistle-blowing. A pro- social behavior perspective. Academy of Management Review, 10(4), 823–

Dungan, J.A., Young, L., & Waytz, A. (2019). The power of moral concerns in pre- dicting whistleblowing decisions. Journal of Experimental Social Psy- chology, 85(July), 103848.

Dyck, A., Morse, A., & Zingales, L. (2010). Who blows the whistle on corporate fraud? Journal of Finance, 65(6), 2213–2253.

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

Eisenberger, R., Malone, G.P., & Presson, W.D. (2016). Optimizing perceived organizational support to enhance employee engagement. Society for Human Resource Management and Society for Industrial and Organiza- tional Psychology, 2, 1–22.

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.

Graham, J. W. (1986). Principled organiza- tional dissent: A theoretical essay. Research in Organizational Behavior, 8, 1–52.

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.

Hair, J. F., Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7): Pearson Upper Saddle River.

Hanif, A & Odiatma, F. (2017). Pengaruh personal cost reporting, status wrong doer dan tingkat keseriusan kesala- han terhadap whistleblowing inten- tion rheny. Jurnal Akuntansi Keu- angan dan Bisnis, 10(1), 11–20.

Helmayunita, N. (2018). The influence of personal cost of reporting, organiza- tional commitment, fraud serious- nesss level, and gender on whistle- blowing intentions. Paper dipresenta- sikan pada acara Piceeba, 57, 42–49.

Indriani, M., Yulia, A., Nadirsyah, N., & Ariska, L.P. (2019). Whistleblowing intention, personal cost, organiza- tional commitment and fraud seri- ousness level. Journal of Accounting and Investment, 20(2).

Jogiyanto, H. (2011). Konsep dan Applikasi Structural Equation Modeling Ber- basis Varian Dalam Penelitian Bisnis, Yogyakarta, Indonesia: STIM YKPN.

Kammeyer-Mueller, J.D., Simon, L.S., & Rich, B.L. (2012). The psychic cost of doing wrong: Ethical conflict, divestiture socialization, and emotional exhaus- tion. Journal of Management, 38(3), 784–808.

Kaplan, S.E., Pany, K., Samuels, J., & Zhang,

J. (2012). An examination of anony- mous and non-anonymous fraud re- porting channels. Advances in Ac- counting, 28(1), 88–95.

Kenny, K., Fotaki, M., & Scriver, S. (2019). Mental heath as a weapon: Whistle- blower retaliation and normative vio- lence. Journal of Business Ethics, 160 (3), 801–815.

Lavena, C.F. (2014). Whistle-Blowing: Indi- vidual and Organizational determi- nants of the decision to report wrongdoing in the federal govern- ment. American Review of Public Ad- ministration, 46(1), 113–136.

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

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

Near, J.P., & Miceli, M.P. (1986). Retaliation against whistle blowers. Predictors and effects. Journal of Applied Psy- chology, 71(1), 137–145.

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

Nurkholis, R.B. (2015). Faktor-faktor yang mempengaruhi minat pegawai negeri sipil (PNS) untuk melakukan tindakan whistleblowing (Studi pada PNS BPK RI). Jurnal Ekonomi dan Keuangan, 19(2), 276–295.

O’Sullivan, P., & Ngau, O. (2014). Whistle- blowing: A critical philosophical anal- ysis of the component moral deci- sions of the act and some new per- spectives on its moral significance. Business Ethics, 23(4), 401–415.

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

Pope, K.R., & Lee, C.C. (2013). Could the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 be helpful in Reforming Corporate America? An Investigation on Finan- cial Bounties and Whistle-Blowing behaviors in the Private Sector. Jour- nal of Business Ethics, 112(4), 597–607.

Rose, J.M., Brink, A.G., & Norman, C.S. (2018). The effects of compensation structures and monetary rewards on managers’ decisions to blow the whistle. Journal of Business Ethics, 150(3), 853–862.

Saud, I.M., & Fauzi, A. (2019). The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Indi- vidual Intentions to Report Unethical Behaviors of Superiors. Paper dipres- entasikan pada acara Icaf, 102, 91–97.

Saud, M.I. (2016). Pengaruh sikap dan per- sepsi kontrol perilaku terhadap niat whistleblowing internal-eksternal dengan persepsi dukungan organ- isasi sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi, 17(2), 209–219.

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, 75.

Semendawai, A.H., Santoso, F., Wagiman, W., Omas, B.I., Susilaningtias, & Wiry- awan, S.M. (2011). Memahami Whistleblower. Jakarta: LPSK Indonesia.

Setyawati, I., Ardiyani, K., & Sutrisno, C.R. (2015). Faktor-faktor yang mempengaruhi niat untuk melakukan whistleblowing internal (The factors influencing internal whistleblowing intentions). Jurnal Ekonomi dan Bisnis, 17(2), 22–33.

Skitka, L.J. (2012). Moral convictions and moral courage: Common denomina- tors of good and evil. The Social Physicology of Morality, 349-365.

Stubben, S.R., & Welch, K.T. (2020). Evi- dence on the use and efficacy of in- ternal whistleblowing systems. Jour- nal of Accounting Research, 58(2), 473–518.

Taylor, E.Z., & Curtis, M.B. (2013). Whistle- blowing in audit firms: Organization- al response and power distance. Be- havioral Research in Accounting, 25 (2), 21–43.

Ugaddan, R.G., & Park, S.M. (2019). Do trustful leadership, organizational justice, and motivation influence whistle-blowing intention? Evidence from federal employees. Public Per- sonnel Management, 48(1), 56–81.

Urumsah, D., Wicaksono, A.P., & Hardinto,

W. (2018). Pentingkah nilai religi- usitas dan budaya organisasi untuk mengurangi kecurangan? Jurnal Akuntansi Multiparadigma, 9(1), 156– 172.

Utami, W., & Indriawati, F. (2006). Muatan etika dalam pengajaran akuntansi keuangan dan dampaknya terhadap persepsi etika mahasiswa: Studi ek- sperimen semu. Paper dipresentasi- kan pada acara Simposium Nasional Akuntansi IX Padang, 23–26.

Valentine, S., & Godkin, L. (2019). Moral in- tensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(January), 277– 288.

van der Velden, P.G., Pecoraro, M., Houwer- zijl, M.S., & van der Meulen, E. (2019). Mental health problems among whis- tleblowers: A comparative study. Psy- chological Reports, 122(2), 632–644.

Watts, L.L., & Ronald Buckley, M. (2015). A dual-processing model of moral whistleblowing in organizations. Journal of Business Ethics, 146(3), 669 –683.

Watts, L.L., & Ronald Buckley, M. (2017). A dual-processing model of moral whistleblowing in organizations. Journal of Business Ethics, 146(3), 669–683.

Weaver, G.R., Reynolds, S.J., & Brown, M.E. (2014). Moral intuition: Connecting current knowledge to future organi- zational research and practice. Jour- nal of Management, 40(1).

Winardi, R.D. (2015). The Influence of indi- vidual and situational factors on lower-level civil servants’ whistle- blowing intention in Indonesia. Jurnal Ekonomi & Bisnis Indonesia (Fakultas Ekonomi dan Bisnis Univer- sitas Gadjah Mada), 28(3), 361–376.

Zamzami, A.H., Safira, S., & Mahmudah, H. (2020). Whistleblowing intention: A study of situation factors. SSRN Elec- tronic Journal, 6(12), 132–140.

Zhang, J., Pany, K., & Reckers, P.M.J. (2013). Under which conditions are whistle- blowing “best practices” best? Audit- ing, 32(3), 171–181.


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