Perceived Personal Cost and Whistleblowing Intention: Testing a Multi-Moderation Model

Tito IM. Rahman Hakim, Prasetyono Prasetyono, Rifki Aprillah Saleh, Ravid Nur Wahid

Abstract


This study aims to investigate the relationship between accounting students' intentions to report wrongdoing and their perceptions of personal cost. Additionally, this article examines how the microsocial ethical environment, group cohesion, and peer-reporting type moderate the effect of perceived personal cost on whistleblowing intentions. The study employs data collected from 182 students at three state universities in Madura. Participants were selected using a convenient non-probability sampling method and were administered a questionnaire. The data were analyzed using SmartPLS version 4. The results indicate that perceived personal cost has a positive influence on whistleblowing intentions, supporting the prosocial behavior argument. Regarding the interaction effects, the findings reveal that the microsocial ethical environment fails to moderate the main effect (perceived personal cost on whistleblowing intentions), while group cohesion and peer-reporting type partially moderate the main effect. These findings extend the existing theory regarding whistleblowing and are valuable in assisting universities in formulating whistleblowing systems that are customized to accommodate students' fraud reporting.

Keywords


group cohesion; microsocial ethical environment; peer-reporting type; perceived personal cost; student whistleblowing

Full Text:

PDF

References


Affandi, A., Hakim, T. I. M. R., & Prasetyono, P. (2022). Dimensi Fraud Hexagon dan Spiritualitas pada Kecurangan Akademik Selama Pembelajaran Daring. InFestasi, 18(1), 1–15. https://doi.org/10.21107/infestasi.v18i1.14605

Ali, F., Rasoolimanesh, S. M., Sarstedt, M., Ringle, C. M., & Ryu, K. (2018). An Assessment of the Use of Partial Least Squares Structural Equation Modeling (PLS-SEM) in Hospitality Research. International Journal of Contemporary Hospitality Management, 30(1), 514–538. https://doi.org/10.1108/IJCHM-10-2016-0568

Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, Predictors and Consequences of Whistleblowing among Accounting Employees in Barbados. Meditari Accountancy Research, 25(2), 241–267. https://doi.org/10.1108/MEDAR-09-2016-0080

Alleyne, P., Haniffa, R., & Hudaib, M. (2019). Does Group Cohesion Moderate Auditors’ Whistleblowing Intentions? Journal of International Accounting, Auditing and Taxation, 34, 69–90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004

Anugerah, R., Abdillah, M. R., & Anita, R. (2019). Authentic Leadership and Internal Whistleblowing Intention: The Mediating Role of Psychological Safety. Journal of Financial Crime, 26(2), 556–567. https://doi.org/10.1108/JFC-04-2018-0045

Aslam, M. K., Akhtar, M. S., Akhtar, M. W., Asrar-ul-Haq, M., Iqbal, J., & Usman, M. (2023). “ Reporting the Wrong to the Right ”: The Mediated Moderation Model of Whistleblowing Education and the Whistleblowing Intentions. Kybernetes, 52(3), 981–996. https://doi.org/10.1108/K-02-2021-0123

Ayers, S., & Kaplan, S. E. (2005). Wrongdoing by Consultants: An Examination of Employees’ Reporting Intentions. Journal of Business Ethics, 57(2), 121–137. https://doi.org/10.1007/s10551-004-4600-0

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.

Bjørkelo, B. (2013). Workplace Bullying after Whistleblowing: Future Research and Implications. Journal of Managerial Psychology, 28(3), 306–323. https://doi.org/10.1108/02683941311321178

Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management Review, 11(4), 710. https://doi.org/10.2307/258391

Brody, R. G., Gupta, G., & Turner, M. (2021). The Influence of Country of Origin and Espoused National Culture on Whistleblowing Behavior. International Journal of Accounting & Information Management, 29(2), 228–246. https://doi.org/10.1108/IJAIM-07-2020-0119

Brody, R. G., Gupta, G., & White, T. (2020). Whistleblowing in India: Evidence from Accounting Students and Professionals. International Journal of Accounting & Information Management, 28(1), 126–146. https://doi.org/10.1108/IJAIM-01-2019-0001

Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing Professional Accounting Concepts to Understand and Respond to Academic Dishonesty in Accounting Programs. Journal of Accounting Education, 47, 28–47. https://doi.org/10.1016/j.jaccedu.2019.01.001

Carron, A. V. (1982). Cohesiveness in Sport Groups: Interpretations and Considerations. Journal of Sport Psychology, 4(2), 123–138. https://doi.org/10.1123/jsp.4.2.123

Cassematis, P. G., & Wortley, R. (2013). Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors. Journal of Business Ethics, 117(3), 615–634. https://doi.org/10.1007/s10551-012-1548-3

Chaudhary, N. S., Gupta, K. P., & Phoolka, S. (2019). A Study of Whistle-Blowing Intentions of Teachers Working in Higher Education Sector. International Journal of Law and Management, 61(1), 106–132. https://doi.org/10.1108/IJLMA-10-2017-0253

Cho, Y. J., & Song, H. J. (2015). Determinants of Whistleblowing Within Government Agencies. Public Personnel Management, 44(4), 450–472. https://doi.org/10.1177/0091026015603206

Dangi, M. R. M., Nawawi, A., & Salin, A. S. A. P. (2020). Application of COSO Framework in Whistle-Blowing Activities of Public Higher-Learning Institutions. International Journal of Law and Management, 62(2), 193–211. https://doi.org/10.1108/IJLMA-06-2017-0145

Dhamija, S., & Rai, S. (2018). Role of Retaliation and Value Orientation in Whistleblowing Intentions. Asian Journal of Business Ethics, 7(1), 37–52. https://doi.org/10.1007/s13520-017-0078-6

Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective. The Academy of Management Review, 10(4), 823–836. https://doi.org/10.2307/258050

Ebaid, I. E.-S. (2023). The Courage of Whistleblowing of Prospective Accountants: Evidence from Saudi Arabia. Journal of Applied Research in Higher Education, 15(3), 713–730. https://doi.org/10.1108/JARHE-02-2022-0071

Fredin, A., Venkatesh, R., Riley, J., & Eldridge, S. W. (2019). “The Road Not Taken”: A Study of Moral Intensity, Whistleblowing, and Regret. Ethics & Behavior, 29(4), 320–340. https://doi.org/10.1080/10508422.2018.1469088

Fuller, C. M., Simmering, M. J., Atinc, G., Atinc, Y., & Babin, B. J. (2016). Common Methods Variance Detection in Business Research. Journal of Business Research, 69(8), 3192–3198. https://doi.org/10.1016/j.jbusres.2015.12.008

Gautama, S. R., Hakim, T. IM. R., & Muhammad, E. (2023). Interaksi Dark Triad dan Fraud Hexagon: Perspektif Kecurangan Akademik. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 442–463. https://doi.org/10.18196/rabin.v7i2.19807

Gibbs, T. (2020). Whistleblowing: Protection or Discouragement. Journal of Money Laundering Control, 23(3), 591–600. https://doi.org/10.1108/JMLC-03-2020-0031

Gouldner, A. W. (1960). The Norm of Reciprocity: A Preliminary Statement. American Sociological Review, 25(2), 161–178. https://doi.org/10.2307/2092623

Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The Decision to Blow the Whistle: A Social Information Processing Framework. The Academy of Management Review, 28(1), 107–123. https://doi.org/10.2307/30040692

Gupta, S., & Bhal, K. T. (2021a). Leadership Styles, Justice and Whistle-Blowing Intention: Testing a Mediation Model. European Business Review, 33(4), 622–641. https://doi.org/10.1108/EBR-03-2020-0068

Gupta, S., & Bhal, K. T. (2021b). Reporting Misdemeanors in the Workplace: Analysing Enablers Using Modified TISM Approach. The TQM Journal, 33(7), 57–75. https://doi.org/10.1108/TQM-11-2019-0266

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203

Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128

Hakami, A. H., Hakim, T. IM. R., & Muhammad, E. (2024). Lessening the Cost of Whistleblowing through Hierarchy Peer-Reporting Type: A Grid-Group Cultural Theory Perspective. Wahana Riset Akuntansi, 12(1), 16–32. https://doi.org/10.24036/wra.v12i1.125465

Hakim, T. IM. R., Subroto, B., & Andayani, W. (2017). Faktor Situasional dan Demografis sebagai Prediktor Niat Individu untuk Melakukan Whistleblowing. Jurnal Ilmiah Administrasi Publik, 3(2), 134–142. https://doi.org/10.21776/ub.jiap.2017.003.02.6

Hechanova, Ma. R. M., & Manaois, J. O. (2020). Blowing the Whistle on Workplace Corruption: The Role of Ethical Leadership. International Journal of Law and Management, 62(3), 277–294. https://doi.org/10.1108/IJLMA-02-2019-0038

Husser, J., Andre, J. M., & Lespinet-Najib, V. (2019). The Impact of Locus of Control, Moral Intensity, and the Microsocial Ethical Environment on Purchasing-Related Ethical Reasoning. Journal of Business Ethics, 154(1), 243–261. https://doi.org/10.1007/s10551-017-3446-1

Karatuna, I., & Başol, O. (2018). To Blow the Whistle or Not: The Roles of Perceived Organizational Retaliation and Upward Communication Satisfaction in Employee Responses to Observed Wrongdoing (Vol. 13, pp. 217–233). Emerald Publishing Limited, Leeds. https://doi.org/10.1108/S2043-052320180000013015

Keenan, J. P. (1990). Upper-Level Managers and Whistleblowing: Determinants of Perceptions of Company Encouragement and Information about Where to Blow the Whistle. Journal of Business and Psychology, 5(2), 223–235. https://doi.org/10.1007/BF01014334

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. https://doi.org/10.1023/A:1013015926299

Keenan, J. P. (2002a). Whistleblowing: A Study of Managerial Differences. Employee Responsibilities and Rights Journal, 14(1), 17–32. https://doi.org/10.1023/A:1015796528233

Keenan, J. P. (2002b). Comparing Indian and American Managers on Whistleblowing. Employee Responsibilities and Rights Journal, 14(2), 79–89. https://doi.org/10.1023/A:1021171520620

Keil, M., Tiwana, A., Sainsbury, R., & Sneha, S. (2010). Toward a Theory of Whistleblowing Intentions: A Benefit‐to‐Cost Differential Perspective. Decision Sciences, 41(4), 787–812. https://doi.org/10.1111/j.1540-5915.2010.00288.x

Laili, A., Hakim, T. I., & Prasetyono. (2022). Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 626–640. https://doi.org/10.22219/jrak.v12i3.23531

Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019a). Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis. Journal of Business Ethics, 155(1), 289–304. https://doi.org/10.1007/s10551-017-3534-2

Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019b). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189–204. https://doi.org/10.1007/s10551-018-3862-x

Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2021). To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing. Journal of Business Ethics, 169(3), 517–535. https://doi.org/10.1007/s10551-019-04287-5

Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects. Journal of Business Ethics, 152(2), 573–588. https://doi.org/10.1007/s10551-016-3318-0

Latane, B., & Darley, J. M. (1968). Group Inhibition of Bystander Intervention in Emergencies. Journal of Personality and Social Psychology, 10(3), 215–221. https://doi.org/10.1037/h0026570

Libriani, E. W., & Utami, I. (2015). Studi Eksperimental Tekanan Ketaatan dan Personal Cost: Dampaknya terhadap Whistleblowing. Jurnal Akuntansi Dan Bisnis, 15(2), 106–119. https://doi.org/10.20961/jab.v15i2.181

Liu, S., Liao, J., & Wei, H. (2015). Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification. Journal of Business Ethics, 131(1), 107–119. https://doi.org/10.1007/s10551-014-2271-z

Loyens, K. (2013a). Towards a Custom-Made Whistleblowing Policy. Using Grid-Group Cultural Theory to Match Policy Measures to Different Styles of Peer Reporting. Journal of Business Ethics, 114(2), 239–249. https://doi.org/10.1007/s10551-012-1344-0

Loyens, K. (2013b). Why Police Officers and Labour Inspectors (Do Not) Blow the Whistle: A Grid Group Cultural Theory Perspective. Policing: An International Journal of Police Strategies & Management, 36(1), 27–50. https://doi.org/10.1108/13639511311302461

Mapuasari, S. A., Rusliadi, G. A., & Fitriana, V. E. (2023). Does Incentives Schemes and Working Relationship Affect Auditor Whistleblowing Intention? Jurnal Akuntansi Dan Bisnis, 23(2), 234–245. https://doi.org/10.20961/jab.v23i2.1155

Mayer, D. M., Nurmohamed, S., Treviño, L. K., Shapiro, D. L., & Schminke, M. (2013). Encouraging Employees to Report Unethical Conduct Internally: It Takes a Village. Organizational Behavior and Human Decision Processes, 121(1), 89–103. https://doi.org/10.1016/j.obhdp.2013.01.002

McIntosh, T., Higgs, C., Turner, M., Partlow, P., Steele, L., MacDougall, A. E., Connelly, S., & Mumford, M. D. (2019). To Whistleblow or Not to Whistleblow: Affective and Cognitive Differences in Reporting Peers and Advisors. Science and Engineering Ethics, 25(1), 171–210. https://doi.org/10.1007/s11948-017-9974-3

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. https://doi.org/10.1007/s10551-005-0849-1

Miceli, M. P., Dozier, J. B., & Near, J. P. (1991). Blowing the Whistle on Data Fudging: A Controlled Field Experiment. Journal of Applied Social Psychology, 21(4), 271–295. https://doi.org/10.1111/j.1559-1816.1991.tb00521.x

Miceli, M. P., & Near, J. P. (1984). The Relationships Among Beliefs, Organizational Position, and Whistle-Blowing Status: A Discriminant Analysis. Academy of Management Journal, 27(4), 687–705. https://doi.org/10.2307/255873

Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/BF00382668

Nurhidayat, I., & Kusumasari, B. (2019). Why Would Whistleblowers Dare to Reveal Wrongdoings? An Ethical Challenge and Dilemma for Organisations. International Journal of Law and Management, 61(3/4), 505–515. https://doi.org/10.1108/IJLMA-11-2018-0253

Okafor, O. N., Adebisi, F. A., Opara, M., & Okafor, C. B. (2020). Deployment of Whistleblowing as an Accountability Mechanism to Curb Corruption and Fraud in a Developing Democracy. Accounting, Auditing & Accountability Journal, 33(6), 1335–1366. https://doi.org/10.1108/AAAJ-12-2018-3780

Palumbo, R., & Manna, R. (2019). Uncovering the Relationship between Whistleblowing and Organizational Identity: Some Preliminary Evidence from Italian Publicly Owned Universities. International Journal of Public Sector Management, 33(1), 94–112. https://doi.org/10.1108/IJPSM-02-2019-0030

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. https://doi.org/10.1007/s10551-007-9603-1

Park, H., & Lewis, D. (2019). The Motivations of External Whistleblowers and Their Impact on the Intention to Blow the Whistle Again. Business Ethics: A European Review, 28(3), 379–390. https://doi.org/10.1111/beer.12224

Park, H., Rehg, M. T., & Lee, D. (2005). The Influence of Confucian Ethics and Collectivism on Whistleblowing Intentions: A Study of South Korean Public Employees. Journal of Business Ethics, 58(4), 387–403. https://doi.org/10.1007/s10551-004-5366-0

Peltier-Rivest, D. (2018). The Battle against Fraud: Do Reporting Mechanisms Work? Journal of Financial Crime, 25(3), 784–794. https://doi.org/10.1108/JFC-05-2017-0048

Puni, A., & Anlesinya, A. (2017). Whistleblowing Propensity in Power Distance Societies. Journal of Global Responsibility, 8(2), 212–224. https://doi.org/10.1108/JGR-02-2017-0005

Rajeevan, S. (2020). Building a Bulletproof Whistleblowing Environment: An Accountant’s Perspective. Asian Journal of Accounting Research, 5(1), 15–31. https://doi.org/10.1108/AJAR-09-2019-0071

Said, J., Alam, Md. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does Job Satisfaction, Fair Treatment, and Cooperativeness Influence the Whistleblowing Practice in Malaysian Government Linked Companies? Asia-Pacific Journal of Business Administration, 9(3), 220–231. https://doi.org/10.1108/APJBA-06-2017-0053

Salancik, G. R., & Pfeffer, J. (1978). A Social Information Processing Approach to Job Attitudes and Task Design. Administrative Science Quarterly, 23(2), 224–253. https://doi.org/10.2307/2392563

Scheetz, A. M., & Fogarty, T. J. (2019). Walking the Talk: Enacted Ethical Climates as Psychological Contract Venues for Potential Whistleblowers. Journal of Accounting & Organizational Change, 15(4), 654–677. https://doi.org/10.1108/JAOC-06-2018-0047

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, 75–103. https://doi.org/10.2307/2491165

Setiany, E., Zamzami, A. H., & Agustiningsih, S. W. (2020). Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi. Jurnal Akuntansi Dan Bisnis, 20(2), 186–201. https://doi.org/10.20961/jab.v20i2.556

Shonhadji, N., & Maulidi, A. (2021). The Roles of Whistleblowing System and Fraud Awareness as Financial Statement Fraud Deterrent. International Journal of Ethics and Systems, 37(3), 370–389. https://doi.org/10.1108/IJOES-09-2020-0140

Smaili, N., & Arroyo, P. (2019). Categorization of Whistleblowers Using the Whistleblowing Triangle. Journal of Business Ethics, 157(1), 95–117. https://doi.org/10.1007/s10551-017-3663-7

Sofyani, H. (2023). Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 311–319. https://doi.org/10.18196/rabin.v7i2.19031

Trevino, L. K., & Victor, B. (1992). Peer Reporting of Unethical Behavior: A Social Context Perspective. Academy of Management Journal, 35(1), 38–64. https://doi.org/10.2307/256472

Tudu, P. N. (2021). Blow Whistle, Should I or Shouldn’t I: A Study on Moderating Effect of Perceived Organizational Support on Intention to Blow the Whistle among Indian Government Employees. Society and Business Review, 16(2), 218–237. https://doi.org/10.1108/SBR-03-2020-0028

Valentine, S., & Godkin, L. (2019). Moral Intensity, Ethical Decision Making, and Whistleblowing Intention. Journal of Business Research, 98, 277–288. https://doi.org/10.1016/j.jbusres.2019.01.009

Yakubu, S., & Dikwa, M. K. (2020). Combatting Economic Crimes in Nigeria Through Whistleblowing: A Shift from Policy to Legal Framework. Journal of Money Laundering Control, 23(4), 819–832. https://doi.org/10.1108/JMLC-04-2020-0040

Zalesny, M. D., & Ford, J. K. (1990). Extending the Social Information Processing Perspective: New Links to Attitudes, Behaviors, and Perceptions. Organizational Behavior and Human Decision Processes, 47(2), 205–246. https://doi.org/10.1016/0749-5978(90)90037-A




DOI: http://dx.doi.org/10.20961/jab.v25i2.1515

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 http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic

https://ejournal.iaiqi.ac.id/

https://symfonia.iaiqi.ac.id/