Jurnal Akuntansi dan Keuangan
Vol. 20 No. 2 (2018): NOVEMBER 2018

Organizational Justice and Whistleblowing: An Experimental Test

Abraham Kurniawan (Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia)
Intiyas Utami (Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia)
David Ade Chandra Ashedica Pesudo (Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia)



Article Info

Publish Date
04 Apr 2019

Abstract

Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice consists of distributive justice and procedural justice. The objective of this research is to examine the causality of organizational justice to whistleblowing intention. This research was conducted with 2x2 between-subjects experimental design. The results show that when an individual is faced with fair distributive justice or fair procedural justice, they have the tendency to whistle the fraud. When an individual is faced with unfair procedural justice and fair distributive justice, they also tendto whistle the fraud.

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Journal Info

Abbrev

aku

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional ...