Determinants of whistleblowing intention: Fraud awareness, person-organization fit, perceived behavioral control, and Jawara Culture in Banten, Indonesia

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Type of the article: Research Article

Abstract
This study examines the influence of fraud awareness, person-organization fit, perceived behavioral control, and Jawara culture on whistleblowing intentions regarding fraudulent procurement of goods and services. The sample of this study includes members of the Selection Working Group (Pokja) for the Procurement of Goods and Services at the Regency/City level in Banten Province. Data collection was carried out by distributing questionnaires, either directly or online, from March to May 2025, using the saturated sampling method, resulting in 101 valid responses. The hypotheses were validated using PLS-SEM. The findings showed that fraud awareness (β = 0.531, p = 0.000), person-organization fit (β = 0.259, p = 0.000), perceived behavioral control (β = 0.265, p = 0.007), and Jawara culture (β = 0.228, p = 0.000) positively influenced whistleblowing intentions. Internal factors in the form of fraud awareness, person-organization fit, and perceived behavioral control, in addition to external factors in the form of Jawara culture, positively affect whistleblowing intentions. This paper offers substantial insights into accounting, especially in dealing with whistleblowing intentions regarding fraudulent procurement of goods and services in government organizations of Indonesia. This study implies that local governments need to intensify comprehensive fraud awareness training programs, socialize the organization’s vision and mission, and socialize the whistleblowing system to all civil servants. The government can leverage the distinctive values of Jawara culture to encourage whistleblowing among civil servants who handle the procurement of goods and services.

Acknowledgments
Sultan Ageng Tirtayasa University, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia.

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    • Table 1. Demographic
    • Table 2. Measurement model results
    • Table 3. Discriminant validity test
    • Table 4. Collinearity statistics (VIF)
    • Table 5. R-Squared
    • Table 6. Goodness of fit
    • Table 7. Hypothesis testing
    • Table A1. Measurement items
    • Conceptualization
      Dabella Yunia, Anis Chariri
    • Data curation
      Dabella Yunia
    • Formal Analysis
      Dabella Yunia, Anis Chariri, Siti Mutmainah
    • Investigation
      Dabella Yunia
    • Methodology
      Dabella Yunia, Anis Chariri, Siti Mutmainah
    • Visualization
      Dabella Yunia
    • Writing – original draft
      Dabella Yunia
    • Project administration
      Anis Chariri, Siti Mutmainah
    • Supervision
      Anis Chariri, Siti Mutmainah
    • Validation
      Anis Chariri, Siti Mutmainah
    • Writing – review & editing
      Anis Chariri, Siti Mutmainah