Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University
Abstract
Objective –This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.
Design/methodology –Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.
Results –Results show that professional commitment and Machiavellian traits significantly influence students’ whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.
Research limitations/implications –Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.
Novelty–The study’s conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.Keywords
Full Text:
PDFReferences
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195
Bağrıacık Yılmaz, A., & Karataş, S. (2022). Why do open and distance education students drop out? Views from various stakeholders. International Journal of Educational Technology in Higher Education, 19(1). https://doi.org/10.1186/s41239-022-00333-x
Belschak, F. D., Muhammad, R. S., & Den Hartog, D. N. (2018). Birds of a Feather can Butt Heads: When Machiavellian Employees Work with Machiavellian Leaders. Journal of Business Ethics, 151(3), 613–626. https://doi.org/10.1007/s10551-016-3251-2
Christie, R., & Geis, F. L. (2013). Studies in machiavellianism. Academic Press.
Clyde, V., Hanifah, I. A., & Muchlish, M. (2022). Professionalism and Locus of Control on Whistleblowing Inten-tion: The Moderating Role of Organizational Commitment. AFRE (Accounting and Financial Review), 5(1), 31–40.
Costa, A. J., & Pinheiro, M. M. (2021). Accounting ethics education: making ethics real. Routledge.
Dalton, D., & Radtke, R. R. (2013). The Joint Effects of Machiavellianism and Ethical Environment on Whistleblowing. Journal of Business Ethics, 117(1), 153–172. https://doi.org/10.1007/s10551-012-1517-x
Dammak, S., Mbarek, S., & Jmal, M. (2022). The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts. Journal of Financial Reporting and Accounting, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JFRA-09-2021-0296
Fitriningrum, A., Pulungan, A. H., Dewi, N. M. A. D. P., & Imani, N. N. (2022). The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention. Jurnal Dinamika Akuntansi Dan Bisnis, 9(2), 241–260. https://doi.org/10.24815/jdab.v9i2.26819
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10 (1st ed.). Universitas Diponegoro.
Ghufron, N. (2021, October 22). KPK:86 Persen Koruptor yang Ditangkap Alumni Perguruan Tinggi. CNN Indonesia.
Hariyani, E., Agri Putra, A., & Wiguna, M. (2019). Pengaruh Komitmen Profesional, Pertimbangan Etis, Personal Cost, Reward Terhadap Intensi Internal Whistleblowing (Studi Empiris Pada Opd Kabupaten Siak). Jurnal Akuntansi Keuangan Dan Bisnis, 12(12), 19–28.
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Janke, S., Rudert, S. C., Petersen, Ä., Fritz, T. M., & Daumiller, M. (2021). Cheating in the wake of COVID-19: How dangerous is ad-hoc online testing for academic integrity? Computers and Education Open, 2(April), 100055. https://doi.org/10.1016/j.caeo.2021.100055
Joko, A., & Iqbal, M. (2023). The implementation of a whistleblowing system as an anti- corruption initiative in Indonesian government institutions. Integritas: Jurnal Antikorupsi, 9(2), 275–292.
Kenny, K. (2019). Whistleblowing: Toward a new theory. Harvard University Press.
KNKG. (2022). Revisions of the G20/OECD Principles of Corporate Governance. In Komite Nasional Kebijakan Governansi (KNKG) Indonesia.
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2021). Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model. Journal of Business Ethics, 174(3), 529–548. https://doi.org/10.1007/s10551-020-04598-y
McPhail, Ken; Walters, D. (2009). Accounting and Business Ethics (1st Editio). Routledge. https://doi.org/https://doi.org/10.4324/9780203012628
Mela, N. F., Zarefar, A., & Andreas. (2016). The Relationship of Professional Commitment of Auditing Student and Anticipatory Socialization toward Whistleblowing Intention. Procedia - Social and Behavioral Sciences, 219, 507–512. https://doi.org/10.1016/j.sbspro.2016.05.027
Mohd Noor, N. R. A., & Mansor, N. (2019). Exploring the Adaptation of Artificial Intelligence in Whistleblowing Practice of the Internal Auditors in Malaysia. Procedia Computer Science, 163, 434–439. https://doi.org/10.1016/j.procs.2019.12.126
Nnamdi, B. S., & Ogan, T. V. (2019). Niccolo Machiavelli and the Morality of "the End Justifies the Means" in the Prince : a Philosophical Perspective. Journal of Good Governance and Sustainable Development in Africa (JGGSDA), 4(3), 33–39.
Prysmakova, P., & Evans, M. D. (2022). Whistleblowing Motivation and Gender: Vignette-Based Study in a Local Government. Review of Public Personnel Administration, 42(1), 165–190. https://doi.org/10.1177/0734371X20967982
Satyasmoko, A., & Sawarjuwono, T. (2021). Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika. Jurnal Akuntansi Dan Pajak, 22(1), 416. https://doi.org/10.29040/jap.v22i1.1787
Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668. https://doi.org/10.1108/ARJ-08-2019-0153
Sayidah, N., Hartati, S. J., & Muhajir. (2020). Academic cheating and characteristics of accounting students. International Journal of Financial Research, 11(1), 189–196. https://doi.org/10.5430/IJFR.V11N1P189
Scheetz, A. M., & Fogarty, T. J. (2019). Walking the talk: Enacted ethical climates as psychological contract venues for potential whistleblowers. Journal of Accounting and Organizational Change, 15(4), 654–677. https://doi.org/10.1108/JAOC-06-2018-0047
Suhartini, D., Azmiyanti, R., & Putri, S. Y. (2023). Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable. Journal of Economics, Business, & Accountancy Ventura, 25(3), 288. https://doi.org/10.14414/jebav.v25i3.3257
Syafrudin, V., Lismawati, L., & Aprila, N. (2021). Pengaruh Sifat Machiavelliane, Personal Cost, Dan Komitmen Profesional Terhadap Niat Untuk Melakukan Whistleblowing Pada Pengelola Keuangan Dan Anggaran Kanwil Kementerian Hukum Dan Ham Wilayah Sumatera. Jurnal Fairness, 10(3), 195–208. https://doi.org/10.33369/fairness.v10i3.15268
Tompunu, C., Kasingku, F. J., & Prayanthi, I. (2020). Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? International Research Journal of Business Studies, 13(3), 241–248. https://doi.org/10.21632/irjbs.13.3.241-248
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tuan Mansor, T. M., Mohamad Ariff, A., & Hashim, H. A. (2020). Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal, 35(8), 1033–1055. https://doi.org/10.1108/MAJ-11-2019-2484
Urumsah, D., Syahputra, B. E., & Wicaksono, A. P. (2018). Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment. Jurnal Akuntansi, 22(3), 354. https://doi.org/10.24912/ja.v22i3.393
Zeamlee, S. N. M., Ali, M. M., & Hasnan, S. (2022). Perceptions of Moral Intensity and Professional Commitment Towards Intention to Whistleblowing: Empirical Evidence from Malaysian Public Sector Organisations. Journal of Asian Finance, 9(6), 53–67. https://doi.org/10.13106/jafeb.2022.vol9.no6.0053
Zwicker, M. V., Nohlen, H. U., Dalege, J., Gruter, G. J. M., & van Harreveld, F. (2020). Applying an attitude network approach to consumer behaviour towards plastic. Journal of Environmental Psychology, 69(April), 101433. https://doi.org/10.1016/j.jenvp.2020.101433
DOI: https://doi.org/10.24815/jaroe.v7i3.38085
Article Metrics
Abstract view : 0 timesPDF - 0 times
Refbacks
- There are currently no refbacks.
Published by:
Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2621-1041
Journal of Accounting Research, Organization and Economics by Accounting Department of Economics and Business Faculty of Syiah Kuala University is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.unsyiah.ac.id/JAROE/index.