Rationality and Non-Rationality Testing to Different Form of Whistleblowing


  • Andi Ina Yustina Accounting, Faculty of Business, President University, Cikarang
  • Phyrel Asri Sugiyanto Accounting, Faculty of Business, President University, Cikarang
  • Christine Novita Dewi Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta
  • Hadi Mahmudah Accounting, Faculty of Economy, Universitas Islam 45 Bekasi




Whistleblowing Intention, Perceived Seriousness of the Threat, Perceived Seriousness of Wrong doing, Negative Emotion, Positive Emotion


Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.


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How to Cite

Yustina, A. I., Sugiyanto, P. A., Dewi, C. N., & Mahmudah, H. (2022). Rationality and Non-Rationality Testing to Different Form of Whistleblowing. Asia Pacific Fraud Journal, 7(2), 237–252. https://doi.org/10.21532/apfjournal.v7i2.228