Whistleblowing Dan Alasan Mahasiswa Melakukannya

  • Albertus Febri Christyawan Universitas Kristen Satya Wacana
  • Aprina Nugrahesty Sulistya Hapsari Universitas Kristen Satya Wacana

Abstract

College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the members of Faculty Economics and Business Universitas Kristen Satya Wacana Salatiga student organization as the research objects. The result proves that bystander effect and religiosity have negative and positive influence on the intention to do whistleblowing. Surprisingly, retaliation has a positive influence on students' intention to do whistleblowing. The result helps student organizations and other organizations to consider the factors that influence a person's intention to do whistleblowing, so the whistleblowing system can run effectively.

Keywords: Whistleblowing intention, bystander effect, religiosity, retaliation

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Published
2021-12-09
How to Cite
Christyawan, A., & Hapsari, A. N. S. (2021). Whistleblowing Dan Alasan Mahasiswa Melakukannya. COSTING : Journal of Economic, Business and Accounting, 5(1), 423-440. https://doi.org/https://doi.org/10.31539/costing.v5i1.2243
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