Trust in leadership and incentives: Experimental study of whistleblowing intention

Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an emplo...

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Bibliographic Details
Main Authors: Ema Yulianing Tyas, Intiyas Utami
Format: Article
Language:English
Published: Universitas Islam Indonesia 2020-09-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Online Access:https://journal.uii.ac.id/JAAI/article/view/15022
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author Ema Yulianing Tyas
Intiyas Utami
author_facet Ema Yulianing Tyas
Intiyas Utami
author_sort Ema Yulianing Tyas
collection DOAJ
description Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives).
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spelling doaj.art-83deb53d7bd14c708d127548fed409d52022-12-21T20:02:10ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202020-09-01241435410.20885/jaai.vol24.iss1.art59788Trust in leadership and incentives: Experimental study of whistleblowing intentionEma Yulianing Tyas0Intiyas Utami1Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, IndonesiaFaculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, IndonesiaWhistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives).https://journal.uii.ac.id/JAAI/article/view/15022trust in leadership, incentive, and whistleblowing intentions
spellingShingle Ema Yulianing Tyas
Intiyas Utami
Trust in leadership and incentives: Experimental study of whistleblowing intention
Jurnal Akuntansi dan Auditing Indonesia
trust in leadership, incentive, and whistleblowing intentions
title Trust in leadership and incentives: Experimental study of whistleblowing intention
title_full Trust in leadership and incentives: Experimental study of whistleblowing intention
title_fullStr Trust in leadership and incentives: Experimental study of whistleblowing intention
title_full_unstemmed Trust in leadership and incentives: Experimental study of whistleblowing intention
title_short Trust in leadership and incentives: Experimental study of whistleblowing intention
title_sort trust in leadership and incentives experimental study of whistleblowing intention
topic trust in leadership, incentive, and whistleblowing intentions
url https://journal.uii.ac.id/JAAI/article/view/15022
work_keys_str_mv AT emayulianingtyas trustinleadershipandincentivesexperimentalstudyofwhistleblowingintention
AT intiyasutami trustinleadershipandincentivesexperimentalstudyofwhistleblowingintention