Asia Pacific Fraud Journal
Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)

WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE

Aulia Damar Sustika (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Salatiga)
Intiyas Utami (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Salatiga)
Aprina Nugrahesthy Sulistya Hapsari (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Salatiga)



Article Info

Publish Date
23 Dec 2020

Abstract

The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.

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Journal Info

Abbrev

apf

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...