Abstract
Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.
Original language | English |
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Pages (from-to) | 121-136 |
Journal | Journal of Accounting and Investment, Universitas Muhammadiyah Yogyakarta |
Volume | 19 |
Issue number | 2 |
DOIs | |
Publication status | Published - 1 Dec 2018 |
Keywords
- whistleblowing intention; perceived organizational support; anonymous reporting channels; whistleblowing systems