Bravery, Responsibility, or Safety: The Interaction between Locus of Control and Internal Whistleblowing Intentions

This paper aims to examine the moderating effect of organizational ethical leadership on locus of control and its effect on internal whistleblowing intentions. A total of 226 students at universities in Madura became respondents to this study. The findings indicate that the internal and external locus of control variables affect the intention to carry out internal whistleblowing positively and significantly. This study also provides empirical evidence of the moderating effect of organizational ethical leadership and internal locus of control on internal whistleblowing intentions. Students at universities in Madura who participate in student organizations with either dominant internal or external locus of control have the same opportunity to whistleblowing. The higher education institutions in Madura are encouraged to construct a powerful whistleblowing system and policy for students because the role model provided by higher education leaders is counterproductive in triggering students to blow the whistle.

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Publication Details

Journal
Jurnal Riset Akuntansi dan Keuangan
Published
2025-04-26
DOI
https://doi.org/10.17509/jrak.v13i1.80849
Primary Topic
Ethics in Business and Education
Type
article
Field-Weighted Citation Impact
0.00
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article

Bravery, Responsibility, or Safety: The Interaction between Locus of Control and Internal Whistleblowing Intentions

Prasetyono Prasetyono, Hendra Sanjaya Kusno, Alfa Laili, Tito IM. Rahman Hakim et al.
Jurnal Riset Akuntansi dan Keuangan
Ethics in Business and Education
article

Bravery, Responsibility, or Safety: The Interaction between Locus of Control and Internal Whistleblowing Intentions

Prasetyono Prasetyono, Hendra Sanjaya Kusno, Alfa Laili, Tito IM. Rahman Hakim, Erfan Muhammad
article en

Abstract

This paper aims to examine the moderating effect of organizational ethical leadership on locus of control and its effect on internal whistleblowing intentions. A total of 226 students at universities in Madura became respondents to this study. The findings indicate that the internal and external locus of control variables affect the intention to carry out internal whistleblowing positively and significantly. This study also provides empirical evidence of the moderating effect of organizational ethical leadership and internal locus of control on internal whistleblowing intentions. Students at universities in Madura who participate in student organizations with either dominant internal or external locus of control have the same opportunity to whistleblowing. The higher education institutions in Madura are encouraged to construct a powerful whistleblowing system and policy for students because the role model provided by higher education leaders is counterproductive in triggering students to blow the whistle.

Jurnal Riset Akuntansi dan KeuanganVol. 13(1)
Openalex Percentile: Top 90%
Ethics in Business and Education
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