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All Journal Jurnal Reviu Akuntansi dan Keuangan TEMA (Jurnal Tera Ilmu Akuntansi) MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production JIA (Jurnal Ilmiah Akuntansi) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Veterinary

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Accountant’s Heroism to Report Fraud Collectively through Organizational Support Syaiful Iqbal; Putri Wulanditya
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.69944

Abstract

   Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm the hypothesis. The results provide evidence that the likelihood of accountants intending to whistleblowing is more substantial when done collectively than individually, and the presence of organizational support strengthens whistleblowing intentions compared to those who do not receive organizational support. These findings contribute to supporting discussion in behavioral accounting and triggering companies to pay attention to the accountant's role as a whistleblower, and thus, support whistleblowing that accountants may carry out. 
Co-Authors Adestya Bismandoko Haryantono Putra Aulia Putri Solikhatin Budi Santoso Deuis Fitriani Dhea Giska Sampe Toding Erwin Saraswati Kurnia Islamia Maulana Tri Andhani Monica Sonia Indri Pradipta Nurkholis Hamidi Nurul Fachriyah Putri Wulanditya Rifka Triyanto Rio Kayisa Ujan Satrio Wuryan Andayani Yosephine Laura Raynardia Esti Nugrahini Zahra