WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY
Keywords:whistleblowing intentions, organizational justice, ethical climate
Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).