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  • 标题:FRAUD AND WHISTLEBLOWING INTENTION: ORGANIZATIONAL JUSTICE PERSPECTIVE
  • 本地全文:下载
  • 作者:Ni Wayan Rustiarini ; Luh Komang Merawati
  • 期刊名称:Riset Akuntansi dan Keuangan Indonesia
  • 电子版ISSN:2541-6111
  • 出版年度:2020
  • 卷号:5
  • 期号:3
  • 页码:210-222
  • DOI:10.23917/reaksi.v5i3.11970
  • 语种:English
  • 出版社:Muhammadiyah University Press
  • 摘要:Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on the justice theory and whistleblowing is still limited. Tis study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. Tis study uses an experimental laboratory method. Te subjects were 124 accounting employees in the private and public sectors. Te fndings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. Tis study also reveals that does no whistleblowing intention difference between private and public employees.
  • 关键词:fraud;organizational justice;whistleblowing intention
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