The Effect Of Anonymous Reporting Line On Whistleblowing Intentions With Religiosity Moderation

Authors

DOI:

https://doi.org/10.51289/peta.v7i2.507

Keywords:

Whistleblowing, anonymous report line, religiosity

Abstract

Whistleblowing is the exposure of individual or organization fraud committed by members of the organization related to fraud practices within the organization. Whistleblowing considered as an effective way to prevent and detect fraud. This study aims to examine the effect of anonymous report lines toward whistleblowing intentions with religiosity as a moderating variable. This research involves samples form a religion-based private university in Salatiga and a non-religious-based university located in Makassar because the author wants to know whether there is a difference or not. The result of this study showed that a religion-based university, a person’s intentions to do whistleblowing are influenced by the anonymous report lines. Otherwise, at a non-religious-based university, the anonymous report does not affect whistleblowing intentions. However, different from the prediction, this study found that religiosity cannot moderate the anonymous reporting line on whistleblowing intentions, both at religion-based and non-religious-based universities.

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Published

28-07-2022

How to Cite

Lakaba, R. . and Pesudo, D. A. A. (2022) “The Effect Of Anonymous Reporting Line On Whistleblowing Intentions With Religiosity Moderation”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 7(2), pp. 261–284. doi: 10.51289/peta.v7i2.507.

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