Exploring three sides of whistleblowing

Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting ch...

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Main Authors: Yokhebed Widhianingtyas, Aprina Nugrahesthy Sulistya Hapsari
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2023-03-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/16905
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author Yokhebed Widhianingtyas
Aprina Nugrahesthy Sulistya Hapsari
author_facet Yokhebed Widhianingtyas
Aprina Nugrahesthy Sulistya Hapsari
author_sort Yokhebed Widhianingtyas
collection DOAJ
description Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds. Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF. Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system. Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.
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spelling doaj.art-354d3196231d40a9a5fbab28c9c98a3f2024-01-03T02:17:47ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132023-03-0124238540710.18196/jai.v24i2.169056583Exploring three sides of whistleblowingYokhebed Widhianingtyas0Aprina Nugrahesthy Sulistya Hapsari1Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Central JavaDepartment of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Central JavaResearch aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds. Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF. Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system. Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.https://journal.umy.ac.id/index.php/ai/article/view/16905whistleblowing intentionfraudstudent organization
spellingShingle Yokhebed Widhianingtyas
Aprina Nugrahesthy Sulistya Hapsari
Exploring three sides of whistleblowing
Journal of Accounting and Investment
whistleblowing intention
fraud
student organization
title Exploring three sides of whistleblowing
title_full Exploring three sides of whistleblowing
title_fullStr Exploring three sides of whistleblowing
title_full_unstemmed Exploring three sides of whistleblowing
title_short Exploring three sides of whistleblowing
title_sort exploring three sides of whistleblowing
topic whistleblowing intention
fraud
student organization
url https://journal.umy.ac.id/index.php/ai/article/view/16905
work_keys_str_mv AT yokhebedwidhianingtyas exploringthreesidesofwhistleblowing
AT aprinanugrahesthysulistyahapsari exploringthreesidesofwhistleblowing