The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Conduct Whistleblowing in Local Government

Authors

  • Ietje Nazaruddin Department of Accounting, Faculty of Economics and Business, Universitas Mummadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia
  • Azizah Jahratunnisa Department of Accounting, Faculty of Economics and Business, Universitas Mummadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia
  • Indah Yani Master of Accounting, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia

DOI:

https://doi.org/10.18196/pas.v1i2.14

Keywords:

Anticipatory Socialization, Cooperativeness, Fair Treatment, Whistleblowing Intentions

Abstract

Research aims: This study aims to determine the effect of fair treatment, cooperativeness, and anticipatory socialization on whistleblowing intentions among civil servants in the local government environment.

Design/Methodology/Approach: The sample included 166 civil servants from several Local Government Units (LGUs) within the East Kutai Regency Regional Government. Data were collected using a questionnaire. This study used the purposive sampling method and data analysis utilizing SPSS 15.0.

Research findings: The results revealed that cooperativeness positively affects the intention to whistleblowing, while fair treatment and anticipatory socialization have no impact on the intention to whistleblowing.

Theoretical contribution/Originality: The Theory of Planned Behavior emphasizes the importance of a cooperative social environment in increasing the employees' intention to report violations. Developing a supportive work culture is more important than simply implementing a formal policy to encourage whistleblowing behavior.

Practitioner/Policy implication: There is a need for teamwork training, open communication, and a whistleblowing policy that protects and rewards.

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Published

2024-08-31

How to Cite

Nazaruddin, I. ., Jahratunnisa, A. ., & Yani, I. (2024). The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Conduct Whistleblowing in Local Government. Public Accounting and Sustainability, 1(2), 139–149. https://doi.org/10.18196/pas.v1i2.14

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