The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Whistleblowing

Research aims: This study aims to determine the effect of fair treatment, cooperativeness, and anticipatory socialization on whistleblowing intentions among civil servants in the local government environment. Design/Methodology/Approach: The sample included 166 civil servants from several Regional Work Units (RWU) within the East Kutai Regency Regional Government. Data were collected using a questionnaire. This study used the purposive sampling method and data analysis utilizing SPSS 15.0. Research findings: The results revealed that cooperativeness positively affects the intention to whistleblowing, while fair treatment and anticipatory socialization have no impact on the intention to whistleblowing. Theoretical contribution/Originality: The Theory of Planned Behavior emphasizes the importance of a cooperative social environment in increasing the employees' intention to report violations. Developing a supportive work culture is more important than simply implementing a formal policy to encourage whistleblowing behavior. Practitioner/Policy implication: There is a need for teamwork training, open communication, and a whistleblowing policy that protects and rewards.

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Publication Details

Journal
Public Accounting and Sustainability
Published
2024-08-31
DOI
https://doi.org/10.18196/pas.v1i2.14
Primary Topic
Ethics in Business and Education
Type
article
Field-Weighted Citation Impact
0.00
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article

The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Whistleblowing

Ietje Nazaruddin, Indah Yani, Azizah Jahratunnisa
Public Accounting and Sustainability
Ethics in Business and Education
article

The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Whistleblowing

Ietje Nazaruddin, Indah Yani, Azizah Jahratunnisa
article en

Abstract

Research aims: This study aims to determine the effect of fair treatment, cooperativeness, and anticipatory socialization on whistleblowing intentions among civil servants in the local government environment. Design/Methodology/Approach: The sample included 166 civil servants from several Regional Work Units (RWU) within the East Kutai Regency Regional Government. Data were collected using a questionnaire. This study used the purposive sampling method and data analysis utilizing SPSS 15.0. Research findings: The results revealed that cooperativeness positively affects the intention to whistleblowing, while fair treatment and anticipatory socialization have no impact on the intention to whistleblowing. Theoretical contribution/Originality: The Theory of Planned Behavior emphasizes the importance of a cooperative social environment in increasing the employees' intention to report violations. Developing a supportive work culture is more important than simply implementing a formal policy to encourage whistleblowing behavior. Practitioner/Policy implication: There is a need for teamwork training, open communication, and a whistleblowing policy that protects and rewards.

Public Accounting and SustainabilityVol. 1(2)
Muhammadiyah University of Yogyakarta (ID)
Openalex Percentile: Top 78%
Ethics in Business and Education
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