WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY

Authors

  • Jonathan Wiyarta Setiawan Universitas Kristen Satya Wacana
  • Intiyas Utami Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Salatiga http://orcid.org/0000-0001-9206-8501
  • David Adechandra Ashedica Pesudo Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.22219/jrak.v10i1.10394

Keywords:

whistleblowing intentions, organizational justice, ethical climate

Abstract

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 .

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Author Biography

Intiyas Utami, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Salatiga

Departemen Akuntansi

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Published

2020-03-30

Issue

Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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