Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)

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Exploring the Influence of the Whistleblowing Triangle on Whistleblowing Intentions: An Investigation of Middle-Segment Businesses in Indonesia

Authors
Antonius Grivaldi Sondakh1, *, Ainun Na’im2, Ertambang Nahartyo3, Supriyadi4
1Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia
2Doctoral Accounting Program, Universitas Gadjah Mada, Bulaksumur, Caturtunggal, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta, Indonesia
3Doctoral Accounting Program, Universitas Gadjah Mada, Bulaksumur, Caturtunggal, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta, Indonesia
4Doctoral Accounting Program, Universitas Gadjah Mada, Bulaksumur, Caturtunggal, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta, Indonesia
*Corresponding author. Email: antonius.g.s@mail.ugm.ac.id
Corresponding Author
Antonius Grivaldi Sondakh
Available Online 29 July 2024.
DOI
10.2991/978-94-6463-465-5_21How to use a DOI?
Keywords
Whistleblowing Intention; Whistleblowing Triangle; Fraud Triangle; Theory of Planned Behavior
Abstract

This study aims to investigate the influence of the whistleblowing triangle on employees’ intentions to report fraudulent activities within medium-sized businesses in Indonesia. The whistleblowing triangle is the theoretical framework integrating factors from the Theory of Planned Behavior and the Fraud Triangle Theory. With a focus on Indonesian businesses’ accounting and finance staff, this research engages 120 participants. The study examines how elements of the whistleblowing triangle affect whistleblowing intentions, employing multiple linear regression analysis. Results indicate a significant impact, with pressure exerting a negative effect, while opportunity and rationale positively influence the propensity to disclose fraudulent activities. Organizations can bolster fraud prevention measures by understanding these dynamics through robust reporting procedures. This study contributes to the existing literature by offering an integrated approach, contrasting with previous research that analyzed whistleblowing intentions separately using the Theory of Planned Behavior and the Fraud Triangle.

Copyright
© 2024 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 International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
29 July 2024
ISBN
10.2991/978-94-6463-465-5_21
ISSN
2352-5428
DOI
10.2991/978-94-6463-465-5_21How to use a DOI?
Copyright
© 2024 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

risenwbib
TY  - CONF
AU  - Antonius Grivaldi Sondakh
AU  - Ainun Na’im
AU  - Ertambang Nahartyo
AU  - Supriyadi
PY  - 2024
DA  - 2024/07/29
TI  - Exploring the Influence of the Whistleblowing Triangle on Whistleblowing Intentions: An Investigation of Middle-Segment Businesses in Indonesia
BT  - Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)
PB  - Atlantis Press
SP  - 258
EP  - 270
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-465-5_21
DO  - 10.2991/978-94-6463-465-5_21
ID  - Sondakh2024
ER  -