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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Format: | Article |
Language: | English |
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Universitas Islam Indonesia
2020-09-01
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Series: | Jurnal Akuntansi dan Auditing Indonesia |
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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). |
first_indexed | 2024-12-19T23:12:44Z |
format | Article |
id | doaj.art-83deb53d7bd14c708d127548fed409d5 |
institution | Directory Open Access Journal |
issn | 1410-2420 |
language | English |
last_indexed | 2024-12-19T23:12:44Z |
publishDate | 2020-09-01 |
publisher | Universitas Islam Indonesia |
record_format | Article |
series | Jurnal Akuntansi dan Auditing Indonesia |
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 |