Rationality and Non-Rationality Testing to Different Form of Whistleblowing

Andi Ina Yustina(1*), Phyrel Asri Sugiyanto(2), Christine Novita Dewi(3), Hadi Mahmudah(4),

(1) Accounting, Faculty of Business, President University, Cikarang
(2) Accounting, Faculty of Business, President University, Cikarang
(3) Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta
(4) Accounting, Faculty of Economy, Universitas Islam 45 Bekasi
(*) Corresponding Author

Abstract


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.


Keywords


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

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DOI: http://dx.doi.org/10.21532/apfjournal.v7i2.228

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