Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)

Anonymous and Reward Model: Intention in Becoming Whistleblower

(An Experimental Study)

Authors
Nurlita Novianti1, *, Heidi Armani1
1Department of Accounting, Brawijaya University, Malang, Indonesia
*Corresponding author. Email: nurlita@ub.ac.id
Corresponding Author
Nurlita Novianti
Available Online 1 August 2023.
DOI
10.2991/978-2-38476-090-9_48How to use a DOI?
Keywords
Whistleblower; Anonym; Reward Model; Fraud
Abstract

Indonesia is a country in the Asia Pacific region with high corruption track record cases, that is ranked 90 according to Corruption Perceptions Index based on Transparency International’s survey—that is far below Brunei (41), and Singapore (7). The cases of corruption, that continue to be revealed is thus encouraging the Government to issue various regulations in preventing fraud. An early detection of corruption cases is the most effective prevention aspect, which is by applying a whistleblowing system. This study aims to determine the intention of a person in becoming a whistleblower in anonymous conditions and reward models. Data analysis was performed by using Kruskal Wallis Test and Mann-Whitney Test with SPSS Version 24 application. The results show that under Cash Reward Model conditions, anonymous reporting lines and non-anonymous reporting lines were equally effective in influencing one’s intention to take whistleblowing action. Whilst, under No Reward Model conditions, anonymous reporting paths are more effective in influencing a person’s intentions to perform whistleblowing actions. The implications of this research is expected to be a consideration for the Government in terms of the renewal of reward policies and safeguard policies related to anonymous reporting lines in an effective whistleblowing system, so that the policy will increase the intention of various parties to take whistleblowing action.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
1 August 2023
ISBN
10.2991/978-2-38476-090-9_48
ISSN
2352-5398
DOI
10.2991/978-2-38476-090-9_48How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Nurlita Novianti
AU  - Heidi Armani
PY  - 2023
DA  - 2023/08/01
TI  - Anonymous and Reward Model: Intention in Becoming Whistleblower
BT  - Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)
PB  - Atlantis Press
SP  - 607
EP  - 619
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-090-9_48
DO  - 10.2991/978-2-38476-090-9_48
ID  - Novianti2023
ER  -