Exploring Whistleblowing Intention and Retaliation Measurement Instrument Using Rasch Model

Meita Larasati, Mulyaning Wulan

Abstract


Objective –This study aims to explore instruments used to measure both the intent to become a whistleblower and the perception of retaliation, and to explore the demographics of the sample using the Rasch model.

Design/Methodology –The results suggest that women are more likely to become whistleblowers than are men, regardless of the consequences.

Results –The paper concludes that both the basis of the cases against the banks and the purpose of large fines are open to question.

Research limitations/implications – More importantly, the results demonstrate that use of Rasch modeling can empirically validate instruments for measuring both the tendency to become whistleblowers and the effect of retaliation on whistleblowers.

Novelty/Originality –This study rated the likelihood of their reporting various violations of accounting principles.

Keywords


whistleblowing; retaliation; instrument; rasch model; accounting students

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DOI: https://doi.org/10.24815/jaroe.v7i1.34429

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Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2621-1041

 

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