An oh, Al iana; Sholihin, Mah ud; Sugi i, Slame ; A i a, Choi unnisa
A icle
A pe spec i e on he whis leblowing in en ion o in e nal
audi o s: an in eg a ed e hical decision-making model
Cogen Business & Managemen
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A pe spec i e on he whis leblowing in en ion o
in e nal audi o s: an in eg a ed e hical decision-
making model
Alfiana An oh, Mah ud Sholihin, Slame Sugi i & Choi unnisa A i a
To ci e his a icle: Alfiana An oh, Mah ud Sholihin, Slame Sugi i & Choi unnisa A i a
(2024) A pe spec i e on he whis leblowing in en ion o in e nal audi o s: an in eg a ed
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A pe spec i e on he whis leblowing in en ion o in e nal audi o s:
an in eg a ed e hical decision-making model
Al iana An oha,b , Mah ud sholihinc , slame sugi ic and choi unnisa A i ac
aaccoun ing science Doc o al P og amme, Facul y o economics and Business, uni e si as gadjah Mada, Yogyaka a,
indonesia; bDepa men o accoun ing, Facul y o economics and Business, uni e si as Cende awasih, Papua, indonesia;
cDepa men o accoun ing, Facul y o economics and Business, uni e si as gadjah Mada, Yogyaka a, indonesia
ABSTRACT
he pu pose o his s udy is o examine he ela ionship be ween e hical awa eness,
e hical judgmen , and whis leblowing in en ion using, as a amewo k, he in eg a ed
e hical decision-making model (i-eDM model). Addi ionally, his s udy in eg a es one o
he a iables wi hin he heo y o planned beha io ( pB), namely a i ude, in o he
e hical judgmen s age o he i-eDM model and in es iga es whe he he pe cei ed
e hical clima e in luences e e y s ep o he whis leblowing decision-making p ocess.
using a quan i a i e app oach, he esea che s collec ed da a using a su ey, and
success ully ga he ed 193 esponses om he in e nal audi o s o public uni e si ies in
indonesia. We ound ha e hical awa eness in luences whis leblowing in en ions, and
he a i ude owa d whis leblowing media es he in luence o e hical awa eness on
in e nal whis leblowing. Fu he , we ound ha he pe cei ed e hical clima e mode a es
he ela ionship be ween e hical awa eness and he a i ude owa d whis leblowing, as
well as he connec ion be ween he a i ude owa d whis leblowing and he ex e nal
whis leblowing in en ion. hese indings p o ide suppo o he i-eDM model, he pB,
and he e hical clima e heo y. hese indings sugges he impo ance o enhancing
audi o s’ e hical awa eness and posi i e a i ude owa d whis leblowing, as well as
imp o ing he e hical clima e wi hin o ganiza ions.
1. In oduc ion
F aud is a global p oblem, occu ing in all pa s o he wo ld in bo h de eloped and de eloping coun ies,
and i has a nega i e impac on a ious ypes and sizes o o ganiza ions, including public sec o o ganiza-
ions. Acco ding o he su ey by he Associa ion o ce i ied F aud examine s (AcFe) in 2022, public sec o
o ganiza ions such as hose o go e nmen and public adminis a ion ha e he second-highes numbe o
cases o loss due o aud, a e co up ion h ough b ibe y, con lic s o in e es and ex o ion.
F aud in an o ganiza ion can be de ec ed a an ea ly s age i membe s o ha o ganiza ion immedi-
a ely epo any indica ions o ongoing audulen beha io . one o he ways is by a whis leblowing
mechanism, which has been p o en o be e ec i e in exposing aud (Alleyne e al., 2013; culibe g &
Mihelič, 2017). Whis leblowing is de ined as he disclosu e by an o ganiza ion’s membe s ( o me o cu -
en ) o illegal, immo al, o illegi ima e p ac ices, ca ied ou unde he con ol o hei employe s, o
pe sons o o ganiza ions ha may be able o a ec ac ion (nea & Miceli, 1985). A su ey conduc ed by
he AcFe in 2022 showed ha 55 pe cen o whis leblowe s a e employees. howe e , employees who
ca y ou whis leblowing o en un he isk o being i ed (A chambeaul & Webbe , 2015), being ha assed
by co-wo ke s o supe io s (sachde a & chaudha y, 2022), o acing he dilemma be ween being
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup.
CONTACT al iana an oh al iana.an [email protected] accoun ing science Doc o al P og amme, Facul y o economics and Business,
uni e si as gadjah Mada, Yogyaka a, indonesia.
h ps://doi.o g/10.1080/23311975.2023.2292817
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 19 sep embe
2023
e ised 3 Decembe 2023
Accep ed 4 Decembe
2023
KEYWORDS
e hical awa eness; e hical
clima e; e hical judgmen ;
in eg a ed e hical
decision-making model;
heo y o planned
beha io ; whis leblowing
REVIEWING EDITOR
collins n im, Accoun ing,
sou hamp on Business
school, uni e si y o
sou hamp on,
sou hamp on, hampshi e,
uni ed Kingdom o g ea
B i ain and no he n
i eland
JEL CLASSIFICATIONS
h83; i23; M40; M41; M42
2 A. An oh e Al.
conside ed a he o by socie y e sus a ai o by hei o ganiza ion and co-wo ke s (Keenan, 1990;
lindblom, 2007; eo & caspe sz, 2011). All o hese haza ds a e mo e likely o occu wi h in e nal a he
han ex e nal whis leblowe s ( ead & ama, 2003), which can lead o employee eluc ance o epo aud.
he e hics compliance ini ia i e (2019) ound nea ly one-hal (45 pe cen ) o employees obse ed
misconduc in hei wo kplace, bu sligh ly mo e han one- hi d (33 pe cen ) emained silen . his unde -
lies he impo ance o esea ch, no only o de e mine he ac o s ha can inc ease he whis leblowing
in en ions o membe s o he o ganiza ion, bu also how someone who inds w ongdoing can make he
decision o epo i (blow he whis le).
culibe g and Mihelič (2017) s a ed ha whis leblowing is an e hical dilemma, and an indi idual mus
go h ough a se ies o e hical decision-making p ocesses o a i e a he ac o whis leblowing. Al hough
whis leblowing s udies ha e been ca ied ou ex ensi ely, hei ocus has been on he indi idual s ages
o he p ocess, such as he in en ion s age (B ink e al., 2017; Kaplan e al., 2009; nuswan a a, 2023;
owusu e al., 2020; obe son e al., 2011) o he posi i e ela ionship be ween he judgmen and
in en ion s ages (B own e al., 2016; liyana achchi & Adle , 2011; Mesme -Magnus & iswes a an, 2005;
sa ikhani & eb ahimi, 2022; Zhang e al., 2009a), and hey ha e igno ed he o he wo s ages, namely
e hical awa eness and he whis leblowing beha io i sel (culibe g & Mihelič, 2017). i is s ill unclea
how he whole p ocess p oceeds (c a e al., 2013). Mos o he p e ious esea ch, especially he
esea ch conduc ed by la an e al. (2019) ha examined whis leblowing as an e hical decision-making
p ocess, was conduc ed in he p i a e sec o and e y li le a en ion has been di ec ed a he pub-
lic sec o .
he en i onmen and cha ac e is ics o public sec o o ganiza ions, which di e om hose o p i a e
o ganiza ions, esul in di e en whis leblowing p ocesses depending on he ype o o ganiza ion (la an
e al., 2023; Miceli & nea , 2013) and he applica ion o whis leblowing legisla ion (p e i ali & ce chiello,
2018). he losses su e ed by public sec o o ganiza ions will ha e a b oad impac on socie y, because
he public sec o plays an impo an ole in he economy o e e y coun y and a ec s he socio-poli ical
s uc u e o he coun y. he disclosu e o aud is one o he mechanisms ha can help imp o e public
sec o se ices o he communi y (Miceli & nea , 2013) and is an impo an pa o openness and
accoun abili y o he public (Quayle, 2021).
in his pape , we a emp o espond by expanding he whis leblowing li e a u e by examining he
whis leblowing p ocess o in e nal audi o s in public sec o o ganiza ions, wi h a ocus on highe edu-
ca ion o ganiza ions. in pa icula , he aim o his s udy is o examine he ela ionship be ween e hical
awa eness, e hical judgmen , and he whis leblowing in en ion in he e hical decision-making p ocess,
and he si ua ional con ex ha can in luence each s age based on he i-eDM model (schwa z, 2016).
his s udy also in eg a es one o he dimensions o he pB, namely he a i ude owa d whis leblowing,
in o he e hical judgmen s age.
he s udy was mo i a ed by se e al conside a ions. Fi s , highe educa ion ins i u ions a e public
sec o o ganiza ions ha play an impo an ole in c ea ing quali y human esou ces ha ul ima ely
con ibu e g ea ly o local, na ional and global de elopmen (chankseliani e al., 2021). F aud in
highe educa ion ins i u ions can lowe he quali y o highe educa ion and g ea ly a ec he quali y
o he human esou ces hey p oduce. Wi h he inc easing demands o good go e nance and isk
managemen in highe educa ion ins i u ions in he wo ld, and especially in indonesia, he ole o
uni e si y in e nal audi o s is e y impo an ; hey play a on line ole in ensu ing he achie emen
o good go e nance and good isk managemen (Dzik ullah e al., 2020; susmanschi, 2012), espe-
cially in hei e o s o p e en aud such as co up ion ( ahayu e al., 2020) in highe educa ion
ins i u ions.
in e nal audi o s occupy a unique posi ion in an o ganiza ion, because hey ha e a deep unde s and-
ing o ha o ganiza ion and i s in e nal con ol en i onmen . his p o ides an oppo uni y o hem o
be awa e o any signs o aud in an o ganiza ion be o ehand (lee e al., 2021). in e nal audi o s a e
usually mo e sensi i e o une hical ac ions, bu hey a e also mo e wo ied han ex e nal audi o s abou
he consequences o whis leblowing, such as losing hei jobs o being os acized by he o ganiza ion
( ead & ama, 2003). Accoun ing esea ch has, un il now, highligh ed mo e abou he de e minan s o
he whis leblowing in en ion in audi o s wo king in he p i a e sec o : o example, A nol s . and
ponemon (1991), Kaplan and Whi eco on (2001), B ennan and Kelly (2007), aylo and cu is (2013),
cogen Business & MAnAgeMen 3
la an e al., (2019), Boo e al., (2021), while e y li le is known abou he de e minan s o he whis-
leblowing in en ions o audi o s wo king in public sec o o ganiza ions, especially hose in highe edu-
ca ion ins i u ions.
second, a e iew o he li e a u e on whis leblowing, conduc ed by culibe g and Mihelič (2017), and
he li e a u e on whis leblowing in he accoun ing ield by gao and B ink (2017) showed ha esea ch
s ill lacks a ocus on whis leblowing as an e hical decision-making p ocess. Fu he mo e, culibe g and
Mihelič (2017) we e c i ical o how esea ch in o whis leblowing up ill hen had ocused mo e on he
ela ionship be ween e hical judgmen and whis leblowing in en ions, while igno ing o he s ages in he
e hical decision-making p ocess, namely e hical awa eness and e hical beha io . his esea ch esponds
o his by examining how he p ocess o whis leblowing occu s as an e hical decision-making (eDM) p o-
cess, and he si ua ional con ex ha in luences he eDM p ocess, based on he in eg a ed e hical deci-
sion making (i-eDM) model p oposed by schwa z (2016). e hical awa eness plays an impo an ole in
e hical decision-making (whis leblowing). An e hical decision-making p ocess begins wi h he eme gence
o an awa eness o expe iencing an e hical dilemma, which hen leads o he s age o e hical judgmen
when indi iduals conside he e hical choices ha mus be aken; he absence o e hical awa eness in
an indi idual can lead o unconscious une hical ac ions (schwa z, 2016).
hi d, uys (2014) poin ed ou he impo ance o in eg a ing a ious app oaches in acili a ing he
assessmen o whis leblowing in en ions. his esea ch esponds o uys’s (2014) call by in eg a ing he
i-eDM model (schwa z, 2016) and he pB p oposed by Ajzen (1991), especially he a i ude owa d
whis leblowing in he judgmen s age o he e hical decision-making p ocess. he a i ude owa d whis-
leblowing is an indi idual’s assessmen o whe he whis leblowing is an e hical, bene icial ac ion o no ;
he mo e a pe son has a posi i e iew o a pa icula beha io (whis leblowing), he mo e likely he/she
is o commi ha beha io . A he judgmen s age, indi iduals o m hei judgmen s abou whe he
whis leblowing is an ideal e hical choice (Zhang e al., 2009b). his esea ch di e s om p e ious esea ch
conduc ed by la an e al. (2019) which examined he in luence o a ional and non a ional ac o s om
he i-eDM model on he whis leblowing in en ion.
Fou h, nea & Miceli (1985) showed ha he o ganiza ional clima e is a ac o ha also plays an
impo an ole in inc easing he e ec i eness o whis leblowing. Whis leblowing in en ions a e in luenced
by indi iduals’ pe cep ions o o ganiza ional suppo , and whe he he o ganiza ion is willing o change
he imp ope ac ions. he e o e, i is e y impo an o s udy how he o ganiza ional clima e can inc ease
whis leblowing (gao & B ink, 2017). An e hical clima e ep esen s an o ganiza ional clima e ha can
encou age o p e en he disclosu e o aud.
consequen ly, his pape seeks o make he ollowing con ibu ions o he exis ing li e a u e. Fi s , ou
esea ch p o ides empi ical e idence ha expands he unde s anding o he ac o s ha in luence he
in en ion o commi whis leblowing, om he poin o iew o he e hical decision-making p ocess.
Whis leblowing, as an e hical ac ion, does no jus simply happen bu a he goes h ough a se ies o
s ages in he e hical decision-making p ocess, which include e hical awa eness, e hical judgmen , and
in en ions o beha e e hically, as well as si ua ional ac o s ha a ec each o hese s ages. he esul s
o his esea ch answe he call o culibe g and Mihelič (2017) and p o ide suppo o he i-eDM model
de eloped by schwa z (2016). second, by in eg a ing one o he de e minan s o in en ion om he
heo y o planned beha io ( pB), namely he a i ude owa d whis leblowing, which was p oposed by
Ajzen (1985, 1991) a he judgmen s age o he i-eDM model (schwa z, 2016), ou s udy esponds o
uys’s (2016) call o in eg a e di e en app oaches in assessing he whis leblowing in en ion. his s udy
p o ides empi ical e idence ha he a i ude owa d whis leblowing plays an impo an ole in he whis-
leblowing p ocess; he mo e an audi o has a posi i e iew o whis leblowing, he mo e likely i is ha
he/she in ends o blow he whis le. hi d, i uses he pe cei ed e hical clima e in a si ua ional con ex ,
as p oposed by schwa z (2016). he pe cei ed e hical clima e i sel has no been widely esea ched in
he exis ing li e a u e on whis leblowing in he ield o accoun ing. ou s udy demons a es he impo -
an ole o he pe cei ed e hical clima e in he whis leblowing p ocess. Audi o s who ha e high e hical
awa eness, suppo ed by a posi i e pe cep ion o he e hical clima e ha applies wi hin hei o ganiza-
ion, will assess whis leblowing as a use ul, e hical, and app op ia e beha io o engage in. Fou h, his
esea ch con ibu es o he me hodology by expanding he scope o he esea ch subjec s in i s exam-
ina ion o he in en ions o in e nal audi o s in he public sec o , pa icula ly in uni e si ies, and by
4 A. An oh e Al.
expanding he scope o whis leblowing esea ch h ough he p o ision o e idence om indonesia, so
ha i can u he inc ease he gene aliza ion o he esea ch esul s.
he emainde o his pape is s uc u ed as ollows: sec ion 2 desc ibes he backg ound o he s udy.
sec ion 3 e iews he heo e ical li e a u e, while sec ion 4 e iews he empi ical li e a u e and de elops
he hypo heses. sec ion 5 desc ibes he esea ch design. sec ion 6 p esen s he empi ical esul s and
discussions. sec ion 7 concludes he s udy.
2. Backg ound
s a e uni e si ies in indonesia we e o iginally highe educa ion ins i u ions. hei managemen came
unde he coo dina ion o he Minis y o educa ion and cul u e. howe e , since he issuance o law
numbe 12 o 2012 conce ning highe educa ion, uni e si ies in indonesia ha e been encou aged o
achie e ull au onomy in he implemen a ion o highe educa ion, managed h ough good go e nance,
which is in ended o achie e i s ision and goals as a p o essional ins i u ion ( isan y & Kesuma, 2019).
one o he c i e ia is public accoun abili y.
he ac s show ha public accoun abili y has no been op imally achie ed, because highe educa ion
in indonesia is one o he sec o s ha is ha med by co up ion. in indonesia, du ing he pe iod om
2016 o 2021, uni e si ies accoun ed o 49 pe cen o he o al s a e losses caused by co up ion in he
educa ion sec o , namely iD 789.8 billion, h ough a ious modes including co up ion in he p ocu e-
men o goods and se ices, co up ion o g an unds, esea ch unds and schola ships (indonesian
co up ion Wa ch, 2021). Al hough he e has been a lo o aud in highe educa ion ins i u ions, only a
ew cases ha e been publicized, which means hey can be ollowed up by he co up ion e adica ion
commission (KpK).
his esea ch es ed he i-eDM model on he in e nal audi o s o s a e uni e si ies in indonesia,
because in e nal audi o s ha e a unique posi ion in such o ganiza ions and play an impo an ole in
ealizing he good go e nance o highe educa ion ins i u ions. hei deep unde s anding o he o gani-
za ion and i s in e nal en i onmen means hey can ecognize aud in he o ganiza ion ea ly on (lee
e al., 2021). in ca ying ou hei du ies, in e nal audi o s may encoun e he whis leblowing p ocess
se e al imes h oughou hei ca ee s, such as assis ing in he p ocess o in es iga ing whis leblowe
epo s o p o iding ad ice o po en ial whis leblowe s, so hey can gain access o sensi i e in o ma ion,
which means hey may be in a posi ion o epo aud hemsel es (A chambeaul & Webbe , 2015;
Quayle, 2021). Apa om ha , in e nal audi o s a s a e uni e si ies in indonesia a e unique because
hey ca y ou wo asks, namely hei main ask as lec u e s and also as employees who a e gi en addi-
ional du ies as in e nal audi o s, so i is e y likely ha hey will expe ience a con lic o in e es . his
can lead o an e hical dilemma.
his esea ch chose he indonesian con ex because, o da e, esea ch in o whis leblowing has been mos ly
ca ied ou in de eloped coun ies (see he li e a u e e iew conduc ed by gao and B ink [2017], and lee and
Xiao [2018] o he p i a e sec o , and Kang’s (2023) esea ch on he public sec o ), bu li le has been done
in de eloping coun ies (la an e al., 2018), especially in indonesia. Whis leblowing esea ch in indonesia,
especially in public sec o o ganiza ions, is s ill limi ed o es ing he a iables ha a ec whis leblowing
in en ions, including au hen ic leade ship (Ani a e al., 2021; Anuge ah e al., 2019), he a i ude o whis-
leblowing (nu hidaya & Kusumasa i, 2019) and he pe cei ed o ganiza ional p o ec ion (la an e al., 2023).
he 2022 AcFe su ey shows ha he Asia paci ic egion anks hi d o he la ges numbe o aud
cases in he wo ld, and indonesia anks ou h a e Aus alia, china and Malaysia. in he con ex o he
high le el o aud ha occu s in he Asia paci ic egion, especially in indonesia, and in iew o he lim-
i ed e idence om he public sec o in indonesia, i is inc easingly u gen ha esea ch in he indonesian
con ex is conduc ed.
3.Theo e ical li e a u e e iew
h ee heo e ical amewo ks a e applied in his s udy, namely, he in eg a ed e hical decision-making
(i-eDM) model, he heo y o planned beha io ( pB) and he e hical clima e heo y.
cogen Business & MAnAgeMen 5
3.1. In eg a ed e hical decision-making (I-EDM) model
schwa z (2016) de eloped an i-eDM model o o e come he weaknesses in p e ious eDM models, which
had assumed ha e hical beha io depends on he pa icula indi idual acing an e hical dilemma, and
he si ua ional con ex when he indi idual aced i . A he basic le el, he e a e wo main componen s,
(1) a p ocess based on he ou s ages o eDM, which a e: (i) awa eness, (ii) judgmen , (iii) in en ion, and
(i ) ac ion o beha io ( es , 1986); and (2) ac o s o a iables ha in luence he eDM p ocess based on
he in e ac ionis model ( e ino, 1986), namely indi idual ac o s and he si ua ional con ex .
in he con ex o whis leblowing, culibe g and Mihelič (2017) sugges ed analyzing whis leblowing
om he poin o iew o e hical decision-making, which consis s o ou s ages: (1) i s a s wi h an
indi idual awa eness ha aud ha has nega i e consequences o o he s is happening, (2) indi iduals
e alua e whe he whis leblowing is e hical beha io o no , (3) he o ma ion o in en ion, namely when
he indi idual decides whe he he o she will engage in whis leblowing, (4) ac ually engaging in whis-
leblowing beha io , o no , in acco dance wi h his o he in en ion. Mo al awa eness encou ages deci-
sion make s o make mo al judgmen s abou wha cons i u es igh o w ong beha io in a gi en
si ua ion, which in u n encou ages indi iduals o es ablish mo al in en ions o pe o m mo al beha io ,
o no (haines e al., 2008). A he judgmen s age, when a pe son ealizes ha he e is a mo al p oblem,
he o she mus make a mo al judgmen (Jones, 1991) o choose among he a ious al e na i es and
u he es ablish his o he mo al in en ions.
using he classical eDM heo y ( es , 1986) and he i-eDM model (schwa z, 2016), p io s udies ha
examined he in luence o e hical awa eness and e hical judgmen on he in en ion o pe o m e hical
beha io ha e shown ha hese wo a iables a ec he in en ion o ca y ou e hical beha io . Fo
example, esea ch conduc ed by o ig e al. (2011) and haines e al. (2008) shows ha indi idual mo al
awa eness and pe cep ions o he impo ance o e hical issues a ec mo al judgmen s and mo al in en-
ions. Kim and loewens ein (2020) show ha mo al awa eness, ei he spon aneously o wi h encou age-
men , can cap u e impo an aspec s o he e hical decision-making p ocess. esea ch in he con ex o
whis leblowing was conduc ed by alen ine and godkin (2019) and hei esul s showed ha he ecog-
ni ion and pe cep ion o he impo ance o e hical issues we e posi i ely ela ed o whis leblowing in en-
ions. esea ch by la an e al. (2019) showed ha e hical judgmen in luenced audi o s’ in en ions o
whis leblow.
3.2. Theo y o planned beha io
he heo y o planned beha io ( pB) has been demons a ed o be an e ec i e heo e ical amewo k
o p edic ing e hical and une hical beha io in en ions (Buchan, 2005; McMillan and conne , 2003;
andall and gibson, 1991), pa icula ly o p edic ing whis leblowing in en ions (pa k & Blenkinsopp,
2009). he main ac o in his heo y is he indi idual’s in en ion o engage in ce ain beha io s. in en ion
is an indica o o mo i a ion ha in luences a pe son’s beha io , indica ing he ex en o which a pe son
is willing o plan, y, and make he e o o ealize ha beha io . B own e al. (2016) de eloped a judg-
men model based on he pB, and suppo ed his wi h he aud iangle heo y o p o ide a mo e
comple e pe spec i e on he in en ion o engage in whis leblowing. B own e al. (2016) s a ed ha he
pB p o ides an explana ion o he ac o s o elemen s ha con ibu e o indi idual judgmen .
one o he de e minan s o in en ion ha was p oposed by he pB (Ajzen, 1985, 1991), which de e -
mines a pe son’s in en ion o beha e, is he a i ude owa d beha io . he a i ude owa d beha io indi-
ca es he ex en o which indi iduals pe cei e a pa icula beha io as accep able (bene icial), o no
(Ajzen, 1991). in ela ion o whis leblowing, indi idual a i udes can ha e posi i e and nega i e e ec s
on in en ions and beha io , depending on he indi idual’s pe sonal iews. i he indi idual has a posi i e
a i ude owa d he whis leblowing ac ion, hen his will ha e a posi i e impac on ha indi idual’s
in en ion o disclose aud, and ice e sa. using he pB, p e ious esea ch using he a i ude owa d
whis leblowing as an independen a iable o he in en ion o do whis leblowing include s udies by pa k
and Blenkinsopp (2009), ongma ee u and sweeney (2013), B own e al. (2016), Alleyne e al. (2019),
A ko ul (2022) and Zhang e al. (2022). he esul s all show a posi i e in luence o he a i ude owa d
whis leblowing on whis leblowing in en ions. in his esea ch we use he a i ude owa d whis leblowing
6 A. An oh e Al.
as a media ing a iable ha links e hical awa eness wi h he in en ion o blowing he whis le in he
judgmen s age, based on he i-eDM model. he e hical awa eness ha an indi idual has will cause he
indi idual o ecognize e hical dilemmas when disco e ing aud, which hen leads o he judgmen
s age o assess whe he whis leblowing is a ai , e hical, and bene icial ac ion o no , and ul ima ely
a ec s he indi idual’s in en ion o whis leblow.
3.3. E hical clima e heo y
Ano he heo y used in his esea ch is he e hical clima e heo y, which was de eloped by ic o and
cullen (1988). his heo y is used in his esea ch o ep esen one o he si ua ional con ex s o he
i-eDM model, namely he o ganiza ional con ex . An e hical clima e is de ined as he p e ailing pe -
cep ions o ypical o ganiza ional p ac ices and p ocedu es ha ha e an e hical con en ( ic o and
cullen, 1988:101), as well as he pe cep ions o wha cons i u es co ec beha io , which hen becomes
a psychological mechanism h ough which e hical issues a e managed (Ma in & cullen, 2006). he
e hical clima e in luences decision making and he subsequen beha io in esponse o e hical
dilemmas.
An e hical clima e includes he employees’ pe cep ions o beha io ha is seen as being e hical, o
une hical, wi hin an o ganiza ion (Kap ein, 2011). his concep was de eloped because indi idual cha -
ac e is ics canno ully explain he ac o s ha in luence e hical decision-making in he o ganiza ional
con ex (Buchan, 2005), and also because indi iduals o en seek guidance om ou side hemsel es when
aced wi h e hical dilemmas. he e o e, o ganiza ions can in luence he ela ionship be ween indi idual
unde s anding and beha io h ough ein o cing e hical beha io , o ganiza ional no ms, and manage ial
esponsibili y ( e ino 1986).
Whis leblowing is a epo ing mechanism ha helps managemen iden i y une hical si ua ions and
beha io , and hus ake co ec i e ac ion. employees’ posi i e pe cep ions o hei o ganiza ion can
encou age hem o epo aud ha hey encoun e , meaning ha he p oblem can be esol ed wi hin
he o ganiza ion wi hou he need o in ol e ou side pa ies (Aydan & Kaya, 2018). When an employee
o membe o an o ganiza ion knows abou aud and eels ha he o ganiza ion suppo s e hical beha -
io ( o example h ough no ms, ules, o i s leade ship’s app ecia ion), hen ha indi idual will be mo e
mo i a ed o engage in whis leblowing.
p e ious esea ch using he e hical clima e heo y o explain e hical beha io , especially whis leblow-
ing, has shown ha , di ec ly o indi ec ly, he e hical clima e in luences a pe son’s in en ion o epo
aud (Ahmad e al., 2014; nuswan a a, 2023; po ipi oon & Wongp eedee, 2021; o hwell & Baldwin, 2006,
2007; smaili, 2023; Zhou e al., 2018).
4. Empi ical li e a u e e iew and hypo heses de elopmen
4.1. Whis leblowing as an e hical decision-making p ocess
Whis leblowing is a o m o e hical decision-making (eDM) (culibe g & Mihelič, 2017). Acco ding o he
i-eDM model de eloped by schwa z (2016), he e a e ou s ages o e hical decision-making, namely he
awa eness, judgmen , in en ion, and beha io . e hical awa eness is he awa eness possessed by indi id-
uals a a ce ain poin in ime when aced wi h an e hical dilemma ha equi es a decision o ac ion
ha may a ec hei own in e es s, o hose o o he s, in a way ha may con lic wi h one o mo e o
he mo al s anda ds (Bu e ield e al., 2000).
he e hical awa eness s age is a c i ical one in he eDM p ocess (schwa z, 2016), because when indi-
iduals a e no awa e o he mo al o e hical na u e implied in a pa icula si ua ion, i can lead o
unin en ional e hical o une hical beha io ( enb unsel & smi h-c owe, 2008). A he awa eness s age,
indi iduals mus ecognize o eel ha hey a e acing an e hical dilemma.
p e ious esea ch has shown ha mo al awa eness in luences he in en ion o beha e e hically, bo h
di ec ly and indi ec ly, including in ma ke ing se ices (singhapakdi e al., 1999), consume a i udes (Ang
e al., 2001; De Ma os e al., 2007), o ganiza ional e hical in as uc u e ( o ig e al., 2011), and e hics
educa ion ( angku i e al., 2022; omlin e al., 2021).
cogen Business & MAnAgeMen 7
in he whis leblowing p ocess, he i s s ep occu s when he indi idual has su icien e hical awa e-
ness o iden i y an e o , o obse es illegal o une hical ac i i y wi hin he o ganiza ion (smaili, 2023)
ha c ea es an e hical dilemma. in he case o audi ing, audi o s who ha e e hical awa eness can dis in-
guish be ween no mal and unusual ypes o e o s, because unusual e o s can be a sign o aud, e hical
iola ions, o illegal ac s (A nol s . & ponemon, 1991). Audi o s who a e awa e o e hical p oblems o
dilemmas ha e he po en ial o be in ol ed in he eDM p ocess, one elemen o which is he e hical
in en ion s age (whis leblowing in en ion).
Based on he explana ion abo e, he ollowing hypo hesis has been o mula ed:
ha1: e hical awa eness has a posi i e e ec on he whis leblowing in en ion.
he classic eDM heo y p oposed by es (1986) and Jones (1991), which was la e de eloped by
schwa z (2016), s a es ha mo al judgmen will occu i he e is mo al o e hical awa eness. p e ious
esea ch has shown ha mo al (e hical) awa eness is a p edic o o mo al judgmen (haines e al., 2008;
o ig e al., 2011) and is an impo an elemen in mo al decision-making (luo e al., 2023; Ma inez &
Jaege , 2016). Fu he mo e, indi iduals who pe cei e he e a e e hical p oblems will o m mo e e hical
judgmen s (singhapakdi e al., 1996) and a mo al awa eness ha can cap u e impo an aspec s o he
e hical decision-making p ocess (Kim & loewens ein, 2020).
Acco ding o schwa z (2016), e hical judgmen is he de e mina ion o he mos e hically app op ia e
ac ion among a ious al e na i es. Fishbein and Ajzen (1975) explained ha judgmen s a e o med
h ough e alua ing belie s. Belie s a e de ined as: ‘ he subjec i e p obabili y o he ela ionship be ween
an objec o belie and o he objec s, alues, concep s, o a ibu es’. hese a e ob ained h ough obse -
a ion o , conclusions abou , and communica ion wi h, o he people. one o he h ee belie s ha a e
he ocus o he pB is beha io al belie s (Ajzen, 1985, 1991), which is assumed o in luence people’s
a i udes owa d whis leblowing.
B own e al. (2016) de eloped a whis leblowing judgmen model based on he heo y o planned
beha io ( pB) and he aud iangle heo y, and a gued ha he pB p o ides an explana ion o he
ac o s o elemen s ha con ibu e o indi idual judgmen . one such ac o is he a i ude owa d whis-
leblowing. his a i ude owa d a ype o beha io e e s o he ex en o which a pe son has a a o able
o unaccep able e alua ion o assessmen o he beha io (Ajzen 1991:188). A his judgmen s age, a
pe son o ms judgmen s abou whe he o no disclosing aud is an ideal choice (Zhang e al., 2009a).
in he whis leblowing p ocess, a e an indi idual ealizes ha he e is a mis ake ha c ea es an e h-
ical dilemma, he o she o ms an opinion abou wha should be done by making a judgmen abou
whe he o no blowing he whis le is he co ec , e hical, p o i able, and use ul ac ion. Audi o s who a e
awa e o aud ha c ea es e hical p oblems o dilemmas will hen e alua e whe he o no whis leblow-
ing is an ideal choice, based on hei a i ude o assessmen o he beha io .
Based on he explana ion abo e, he ollowing hypo hesis has been o mula ed:
ha2: e hical awa eness has a posi i e e ec on he a i ude owa d whis leblowing a he e hical judgmen
s age.
e hical judgmen s a e de ined in he i-eDM model as judgmen s ha de e mine he mos e hically app o-
p ia e ac ion om he a ious al e na i es (schwa z, 2016), which hen ac i a e he mo al/e hical in en ion
s age ( es , 1986). When a pe son ealizes ha he e is a mo al p oblem, he o she mus make a mo al
judgmen (Jones, 1991) o choose among he a ious al e na i es ha exis and hen decide (se a mo al
in en ion) whe he o no o engage in mo al beha io (haines e al., 2008). in conside ing he ela ionship
be ween a i udes and beha io al in en ions, indi iduals who judge an ac ion o be highly e hical a e mo e
likely o a i e a he in en ion o ca y ou ha ac ion (Ajzen, 1991; Zhang e al., 2009a). he a i ude owa d
a beha io (whis leblowing) is one o he pB componen s ha con ibu es o indi idual judgmen , and his
has a posi i e in luence on e hical beha io al in en ions (shanbhag e al., 2023), especially whis leblowing
in en ions (B own e al., 2016). When an indi idual assesses o e alua es whis leblowing o be accep able,
ai , and e hical beha io , he possibili y ha he indi idual in ends o engage in i will be g ea e .
14 A. An oh e Al.
owa d whis leblowing on he whis leblowing in en ion. Fu he mo e, he a i ude owa d whis leblow-
ing was shown o ha e a posi i e e ec on in e nal (p = <0.001) and ex e nal (p = 0.020) whis leblowing
in en ions, meaning ha hypo hesis 3 is suppo ed. his esea ch also succeeded in demons a ing ha
he a i ude owa d whis leblowing a he e hical judgmen s age pa ially media ed he in luence o
e hical awa eness on in e nal whis leblowing in en ions, as indica ed by, (1) he di ec e ec o e hical
awa eness on in e nal whis leblowing in en ions, wi h a coe icien o 0.172 and a p- alue o 0.053; (2)
he a i ude owa d whis leblowing had a posi i e e ec on in e nal whis leblowing in en ions, wi h a
coe icien o 0.406 and a p- alue o <0.001; and (3) he e was a dec ease in he alue o he media ion
pa h coe icien in es ing he di ec in luence o e hical awa eness on in e nal whis leblowing
Table 7. Desc ip i e s a is ics.
n Min Max a e age Value s anda d De ia ion
ea 193 1.0 7 5.881 1.018
Wi 193 1.7 7 5.953 1.050
We 193 1.0 7 2.885 1.556
a B 193 2.5 7 6.298 0.795
eC 193 2.0 7 5.676 1.090
No es: Fo a iable de ini ion, see able 3.
Table 9. Resul s o hypo hesis es ing.
s uc u al Pa h Coe icien P- alue Conclusion
es ing o Di ec e ec
ea →Wi 0.282 <0.001*** H1 suppo ed, speci ically o in e nal whis leblowing in en ion.
ea →We −0.170 ª 0.008***
ea→a B 0.310 <0.001*** H2 suppo ed.
es ing o Media ing e ec
ea →Wi 0.172 0.053** H1 suppo ed, speci ically o in e nal whis leblowing.
ea →We −0.147 0.220
ea →a B 0.310 <0.001*** H2 suppo ed.
a B→Wi 0.406 <0.001*** H3 suppo ed and H4 suppo ed, speci ically o in e nal
whis leblowing.a B→We 0.145 0.020**
es ing o indi ec e ec
ea →a B→Wi 0.136 0.006*** H4 suppo ed, speci ically o in e nal whis leblowing.
ea →a B→We 0.045 0.188
es ing o Mode a ing Media ion e ec
ea →Wi 0.175 0.006*** H1 suppo ed, speci ically o in e nal whis leblowing.
ea →We −0.137ª 0.0026**
ea →a B 0.292 <0.001*** H2 suppo ed.
a B→Wi 0.351 <0.001*** H3 suppo ed and H4 suppo ed, speci ically o in e nal
whis leblowing.a B→We 0.138 0.025**
eC*ea→a B 0.098 0.083* H5a suppo ed.
eC*a B→Wi −0.122ª 0.042** H5b suppo ed, speci ically o ex e nal whis leblowing.
eC*a B→We 0.090 0.102*
No es: Fo a iable de ini ion, see able 3; ***, **, * signi ican a 1%, 5% and 10%; a he di ec ion o in luence is di e en om he hypo h-
esized di ec ion.
Table 8. Resul s o he s uc u al model’s analysis.
indica o Value P C i e ia
a e age pa h coe icien (aPC) 0.127 0.018 <0.05
a e age R-squa ed (aRs) 0.158 <0.006 <0.05
a e age adjus ed R-squa ed (aaRs) 0.132 <0.015 <0.05
a e age block ViF (aViF) 1.142 < =3.3
a e age ull collinea i y ViF (aFViF) 1.350 < =3.3
enenhaus goF (goF) 0.372 small > =0.1
Medium > 0.25
La ge > =0.36
s anda dized oo mean squa ed esidual (sRMR) 0.079 < =0.1
simpson’s pa adox a io (sPR) 0.833 > =0.7
² e ec size 0.01-0.162 small 0.02
Medium 0.15
La ge 0.35
Q²: >0
- a i ude owa d Whis leblowing 0.114
- in e nal Whis leblowing in en ion 0.308
- ex e nal Whis leblowing in en ion 0.152
cogen Business & MAnAgeMen 15
Figu e 2. Di ec e ec es esul s.
No es: ou pu o Wa p PLs 7; o a iable de ini ion, see able 3.
Figu e 3. Media ing e ec es esul s.
No es: ou pu o Wa p PLs 7; o a iable de ini ion, see able 3.
Figu e 4. Media ing mode a ion e ec es esul s.
No es: ou pu o Wa p PLs 7; o a iable de ini ion, see able 3.
16 A. An oh e Al.
in en ions, om 0.282, and signi ican wi h a p- alue o <0.001, o 0.172 wi h a p- alue o <0.001. hese
esul s a e also suppo ed by he indi ec e ec esul (coe icien = 0.136; and p- alue 0.008), meaning
ha hypo hesis 4 is suppo ed, especially in e ms o he in e nal whis leblowing in en ion. in he mod-
e a ing media ion es , i was demons a ed ha a high pe cei ed e hical clima e would inc ease he
posi i e in luence o e hical awa eness on he a i ude owa d whis leblowing (p = 0.083) and would also
inc ease he posi i e in luence o he a i ude owa d whis leblowing on he whis leblowing in en ion,
especially he in e nal whis leblowing in en ion (p = 0.102), meaning ha hypo heses 5a and 5b a e
suppo ed.
6.2. Discussion
he esul s o his s udy show ha e hical awa eness has a posi i e e ec , bo h di ec ly and indi ec ly,
on he whis leblowing in en ion. in e nal audi o s a uni e si ies, who ha e high e hical awa eness, can
no only ecognize o eel ha hey a e acing an e hical dilemma bu can also make igh o w ong
judgmen s abou wha o do in he con ex o he si ua ion a hand. his means ha hey will also
conside he du ies and unc ions o in e nal audi o s in helping hei o ganiza ions o achie e hei
goals by e alua ing he e ec i eness o isk managemen , imp o ing con ol, and good go e nance p o-
cesses (Dzik ullah e al., 2020; susmanschi, 2012). his can encou age in e nal audi o s o p e e epo ing
iola ions/ aud ha hey encoun e in e nally, wi hin hei o ganiza ion, a he han epo ing i o ex e -
nal pa ies.
he indings o his esea ch also show ha e hical awa eness has a posi i e e ec on he a i ude
owa d whis leblowing, which is a he e hical judgmen s age o , in o he wo ds, e hical awa eness has
a posi i e e ec on e hical judgmen , p o ing suppo o he i-eDM model (schwa z, 2016) and he
classical eDM model ( es , 1986). in acco dance wi h he e hical decision-making model, his s udy
demons a es ha he awa eness possessed by an indi idual, when aced wi h an e hical dilemma ha
equi es a ce ain decision o ac ion, in luences his o he judgmen in de e mining his/he nex decision,
and a pe son’s lack o mo al (o e hical) awa eness means a pe son does no ealize (o igno es) he ac
ha he si ua ion hey a e expe iencing aises e hical judgmen s ha can lead o unconscious une hical
beha io ( enb unsel & smi h-c owe, 2008). hese esul s a e consis en wi h singhapadi e al. (1999)
who ound ha mo al awa eness (pe cep ions o e hical p oblems) in luences he in en ion o beha e
e hically, while o ig e al. (2011) and haines e al. (2008) ound ha e hical awa eness is a p edic o o
e hical judgmen and an impo an elemen in mo al decision-making (luo e al., 2023; Ma inez &
Jaege , 2016).
he es esul s show ha he a i ude owa d whis leblowing has a posi i e e ec on in e nal and
ex e nal whis leblowing in en ions, and media es he in luence o e hical awa eness on he in e nal
whis leblowing in en ion, indica ing ha in e nal audi o s who judge whis leblowing o be e hical and
use ul beha io —and capable o p e en ing he o ganiza ion om su e ing losses due o aud—will
ha e a s onge in en ion o epo he aud hey encoun e . hese esul s gi e suppo o he heo y
o planned beha io (Ajzen, 1985, 1991). his esea ch has also succeeded in demons a ing ha he
whis leblowing p ocess, as one o m o e hical decision-making, mus be p eceded by indi idual awa e-
ness o ecognize e hical issues; hen, he indi idual will ad ance o he judgmen s age by s a ing o
conside al e na i e decisions ha mus be made, especially conside ing whe he whis leblowing beha -
io is an e hical, app op ia e, and bene icial ac ion, and hen he o she o ms an in en ion o blow he
whis le. he esul s o his esea ch also gi e suppo o he whis leblowing judgmen model (B own
e al., 2016), which s a es ha he a i ude owa d whis leblowing is a he judgmen s age and in lu-
ences whis leblowing in en ions.
he implica ion is ha , when an in e nal audi o has high e hical awa eness and inds a iola ion, his
o he assessmen o e alua ion o whe he whis leblowing beha io is use ul beha io —such as p e en -
ing g ea e losses o socie y, in acco dance wi h he mo al alues he o she adhe es o, o whe he i is
an obliga ion o a public employee—will g ea ly in luence he audi o ’s in en ion o engage in whis-
leblowing. hese esul s a e consis en wi h p e ious esea ch ha ound ha he a i ude owa d whis-
leblowing is one o he ac o s ha inc eases a pe son’s in en ion o disclose ac s o aud (Alleyne e al.,
cogen Business & MAnAgeMen 17
2019; B own e al., 2016; la an e al., 2018; May-Amy e al., 2020; owusu e al., 2020; pa k & Blenkinsopp,
2009; sa ikhani & eb ahimi, 2022; ongma ee u & sweeney, 2013). esea ch by o ig e al. (2011)
shows ha he ecogni ion and pe cep ion o he impo ance o e hical issues and e hical judgmen a e
posi i ely ela ed o whis leblowing in en ions. simila ly, angku i e al. (2022) show ha e hical judg-
men is a signi ican media o be ween e hical awa eness and aud epo ing in en ions, especially whis-
leblowing (la an e al., 2019).
he es esul s also show ha he pe cei ed e hical clima e mode a es he in luence o e hical awa e-
ness on e hical judgmen ( he a i ude owa d whis leblowing) and i also mode a es he in luence o
e hical judgmen ( he a i ude owa d whis leblowing) on ex e nal whis leblowing in en ions. his
demons a es he impo an ole o he pe cei ed e hical clima e in he whis leblowing p ocess. Audi o s
who ha e high e hical awa eness, suppo ed by a posi i e pe cep ion o he e hical clima e ha applies
wi hin hei o ganiza ion, will assess whis leblowing as a use ul, e hical, and app op ia e beha io o
engage in. hen, audi o s who ha e a posi i e assessmen o whis leblowing and a e suppo ed by a
posi i e pe cep ion o he exis ing e hical clima e ha applies o hei o ganiza ions, will be mo e likely
o in end o epo he aud hey encoun e .
hese esul s show suppo o he i-eDM model, especially in si ua ional con ex s when indi iduals
expe ience e hical dilemmas ( he same indi idual can beha e di e en ly depending on he si ua ion
aced o he en i onmen he indi idual is in). hese esul s also suppo he e hical clima e heo y by
ic o and cullen (1988) and a e consis en wi h p e ious esea ch conduc ed by liu e al. (2018), which
ound ha he e hical clima e mode a es he ela ionship be ween o ganiza ional iden i ica ion and in e -
nal whis leblowing in en ions, as well as esea ch conduc ed by nuswan a a (2023), which shows ha
al hough i is indi ec , he e hical clima e can encou age indi iduals o blow he whis le. he si ua ional
con ex , o o ganiza ional en i onmen , g ea ly in luences how an indi idual esponds and ac s o he
e hical dilemmas he o she aces; o ganiza ions wi h a s ong e hical clima e will gene ally be able o
encou age mo e employees o be awa e o e hical issues and o beha e in a way ha is conside ed
e hical o he o ganiza ion (e hics esou ce cen e, 2014).
Ano he in e es ing esul o his esea ch is ha in e nal audi o s o uni e si ies in indonesia p e e
o epo iola ions in e nally a he han ex e nally. his has posi i e implica ions o he o ganiza ions
because, by epo ing in e nally, he o ganiza ions can immedia ely espond and ollow up on epo s in
a posi i e way, so ha he audi o does no choose o epo o ex e nal pa ies, which can esul in
g ea e losses o he epo ed o ganiza ions. he e o e, i is e y impo an o o ganiza ions o imp o e
hei communica ion channels o epo ing aud wi hin each o ganiza ion, by inc easing he e ec i e-
ness o he aud- epo ing sys em (WBs sys em).
6.3. Tes o endogenei y and addi ional analysis
6.3.1. Tes o endogenei y
endogenei y is he p ocess o de e mining a se o con ol a iables ha explain a po ion o he a i-
ance in he dependen a iable (ebbes e al., 2020). igno ing endogenei y issues can cause es esul s
o be biased o inconsis en . endogenei y p oblems can be es ed and con olled in pls-seM. We used
he s ochas ic ins umen al a iable (i ) hausman es p ocedu e, which is in ended o es and con ol
endogenei y simul aneously using Wa p pls. in his esea ch we c ea ed ins umen al a iables o Wi
and We. As seen in able 10, he pa h coe icien o he link i -Wi wi h Wi and i -We wi h We was
s a is ically signi ican , which means he e was an endogenei y p oblem bu his has been con olled by
adding ins umen al a iables i -Wi and i -We o he model as con ol a iables (Kock, 2022). he es
esul s using ins umen al a iables (see able 10) show consis ency wi h he main indings (see able 9).
6.3.2. Addi ional analysis
We e es ed he p e ious esea ch esul s using consis en pls (plsc), de eloped by Dijks a. plsc was
de eloped o combine bo h seM echniques, namely cB-seM and pls-seM, o be able o main ain he
lexibili y o pls-seM in i s da a dis ibu ion assump ions and abili y o handle complex models, while
18 A. An oh e Al.
ob aining esul s simila o cB-seM, because plsc p o ides co ec ions o es ima es when pls is applied
o e lec i e cons uc s (Dijks a & hensele , 2015). he es esul s in able 10 show consis ency wi h he
main indings, namely, e hical awa eness a ec s he in en ion o conduc in e nal whis leblowing and he
a i ude owa d whis leblowing. he esul s also show he consis ency o he ole o he a i ude owa d
whis leblowing as media ing e hical awa eness and he in en ion o whis leblow, bo h in e nally and
ex e nally. Al hough i shows di e en esul s on he in luence o he pe cei ed e hical clima e a each
s age o whis leblowing decision-making.
7. Summa y and conclusion
Whis leblowing is one o he e ec i e me hods o de ec ing aud and has been widely esea ched.
Whis leblowing esea ch, especially in public sec o o ganiza ions, is impo an , because di e ences in
he o ganiza ional cha ac e is ics, and he social and poli ical en i onmen in public sec o o ganiza ions
can cause di e ences in he whis leblowing p ocess, compa ed o he p i a e sec o (lee, 2020; Miceli &
nea , 2013). in addi ion, whis leblowing in public sec o o ganiza ions has he bene i o sa ing many
li es and in luencing he o e all well-being o socie y (la an e al., 2023).
his esea ch examines whis leblowing in en ions in public sec o o ganiza ions by in es iga ing he ela-
ionship be ween e hical awa eness, e hical judgmen , and he whis leblowing in en ion in he e hical
decision-making p ocess and he si ua ional con ex ha can in luence each s age, based on he i-eDM
model (schwa z, 2016), on in e nal audi o s o s a e uni e si ies in indonesia. his s udy also in eg a es one
o he dimensions o he pB, namely, he a i ude owa d whis leblowing, in o he e hical judgmen s age.
Acco ding o he indings, his esea ch demons a es ha whis leblowing, as an e hical ac ion, does no
jus simply happen bu a he goes h ough a se ies o s ages in he e hical decision-making p ocess, which
include e hical awa eness, e hical judgmen , and he in en ion o beha e e hically.
his s udy p o ides heo e ical implica ions by con i ming he h ee heo ies used. Fi s , p o ing ha he
e hical awa eness o audi o s has a posi i e e ec , bo h di ec ly and indi ec ly, on whis leblowing in en-
ions. e hical awa eness is an impo an ac o ha indi iduals mus ha e, in o de o be able o assess
whe he a si ua ion con ains e hical dilemmas ha hen in luence hei judgmen in de e mining he nex
decision o epo , o no epo , aud, and his con i ms he i-eDM model. second, i p o es ha he
audi o s’ a i ude owa d whis leblowing media es he in luence o e hical awa eness on he whis leblowing
in en ion. he whis leblowing p ocess begins wi h indi idual awa eness ha ecognizes e hical issues, hen
conside s a ious al e na i e decisions, especially whe he whis leblowing is an e hical, bene icial and
app op ia e ac ion o ake. his hen o ms he in en ion o epo iola ions, again con i ming he i-eDM
model and he pB. hi d, i demons a es he impo ance o he ole o he pe cep ual e hical clima e in
he whis leblowing p ocess. Audi o s who ha e high e hical awa eness, suppo ed by posi i e pe cep ions
abou he p e ailing e hical clima e in he o ganiza ion, will assess whis leblowing as a use ul, e hical and
app op ia e ac ion o ake, which will hen encou age hem o epo aud. he esul s o his esea ch
show suppo o he e hical clima e heo y.
he p ac ical implica ions o public sec o o ganiza ions, a e i s , he ec ui men o audi o s who
ha e high p o essional and e hical s anda ds. second, p o ide educa ion abou whis leblowing, so
Table 10. es ing o endogenei y and consis en PLs esul s.
endogenei y es : ins umen al Va iable Consin en PLs (PLsc)
s uc u al Pa h Coe icien P- alue s uc u al Pa h Coe icien P- alue
ea →Wi 0.158 0.012** ea →Wi 0.185 0.004***
ea →We −0.133 0.030** ea →We −0.054 0.223
ea →a B 0.292 <0.001*** ea →a B 0.306 <0.001***
a B→Wi 0.377 <0.001*** a B→Wi 0.422 <0.001***
a B→We 0.129 0.034** a B→We 0.169 0.008***
iV→Wi −0.131ª 0.031** eC*ea→a B 0.096 0.087*
iV→We 0.118 0.048** eC*a B→Wi −0.091ª 0.051**
eC*ea→a B 0.098 0.083* eC*a B→We 0.084 0.120
eC*a B→Wi −0.091ª 0.100***
eC*a B→We 0.083 0.098*
No es: Fo a iable de ini ion, see able 3; ***, **, * signi ican a 1%, 5% and 10%; a he di ec ion o in luence is di e en om he hypo h-
esized di ec ion.
cogen Business & MAnAgeMen 19
ha employees can be e unde s and he bene i s o whis leblowing and know he s eps o ake
when inding aud in he o ganiza ion. hi d, build an o ganiza ional e hics in as uc u e ha imple-
men s o mal and in o mal sys ems, such as communica ion sys ems (i.e., codes o conduc o e hics,
missions, pe o mance s anda ds, and compliance o e hics aining p og ams), moni o ing sys ems
(i.e., pe o mance app aisals and epo ing ho lines), and sanc ions sys ems (i.e., ewa ds and punish-
men s including e alua ions, p omo ions, sala ies, and bonuses), which can assis employees in
esponding o e hical dilemmas and epo ing audulen ac s. Fou h, o ganiza ions c ea e si ua ions
ha suppo he in e nal epo ing o iola ions. his includes making he whis leblowing sys em
(WBs) channels mo e e ec i e in o ganiza ions, o example, by ha ing in e nal ho lines, p o iding a
posi i e esponse o aud epo ing, and gua an eeing he con iden iali y o he iden i y o he
epo e .
his s udy has ce ain limi a ions. (1) i only es s a small pa o he i-eDM model; u u e s udies
could es up o he s age o whis leblowing beha io . Aside om ha , u u e s udies could also
examine he a ionali y ac o s including mo al easoning, mo al a ionaliza ion, and mo al consul a-
ion, as well as non- a ional ac o s such as emo ions and in ui ion, which in luence he s ages o he
e hical decision-making p ocess (schwa z, 2016). (2) i only es s he si ua ional con ex o he i-eDM
model; u u e esea ch could also es he indi idual ac o s, such as he mo al disposi ion o an indi-
idual’s cha ac e . (3) he esponden s in his esea ch a e he in e nal audi o s o s a e uni e si ies;
u u e esea ch could use esponden s who a e audi o s om o he non-p o i o ganiza ions, o
example, p i a e uni e si ies o hospi als, as well as esponden s om ou side o o ganiza ions who
ha e he po en ial o disco e aud, such as ex e nal audi o s, consume s, dis ibu o s, o
consul an s.
No es
1. Based on highe educa ion s a is ics in indonesia published by Minis y o educa ion and cul u e (2020).
2. egula ion o he Minis e o educa ion and cul u e numbe 22 o 2017.
3. he i s au ho (Al iana An oh) has ob ained an indi idual Wa p pls license, numbe X55Y-BXZ -
5BBK-ZA0Y-AKY -BZZY-XZ5A.
Au ho con ibu ions s a emen
Al iana An oh was in ol ed in he concep ion and design, analysis and in e p e a ion o he da a, d a ing o he
pape , e ising i c i ically o i s in ellec ual con en , and he inal app o al o he e sion o be published.
Mah ud sholihin was in ol ed in he concep ion and design, analysis and in e p e a ion o he da a, d a ing o
he pape , e ising i c i ically o i s in ellec ual con en and he inal app o al o he e sion o be published.
slame sugi i was in ol ed in he concep ion and design o he wo k, analysis and in e p e a ion o he da a.
choi unnisa A i a was in ol ed in he concep ion and design o he wo k, analysis and in e p e a ion o he da a.
All he au ho s ag ee o be accoun able o all aspec s o he wo k.
Disclosu e s a emen
no po en ial con lic o in e es was epo ed by he au ho (s).
his esea ch is pa o he i s au ho ’s disse a ion.
E hics app o al
We decla e ha he p inciples o e hical and p o essional conduc ha e been ollowed and all he pa icipan s ha e
ead and signed he in o med consen be o e pa icipa ing in his su ey.
Funding
his s udy is unded by ekognisi ugas Akhi g an , numbe 5075/un1.p.ii/Di -li /p .01.01/2023 om uni e si as
gadjah Mada.
20 A. An oh e Al.
Abou he Au ho s
Al iana An oh is a doc o al s uden in accoun ing a he Facul y o economics and Business, uni e si as gadjah
Mada, indonesia. cu en ly, she is a lec u e a he Depa men o Accoun ing, Facul y o economics and Business,
uni e si as cende awasih, papua, indonesia.
Mah ud Sholihin is a p o esso a Depa men o Accoun ing, Facul y o economics and Business, uni e si as gadjah
Mada, indonesia. his esea ch in e es s include beha io al accoun ing, business e hics and co po a e go e nance,
islamic accoun ing and inance, managemen accoun ing and public sec o accoun ing.
Slame Sugi i is a p o esso a Depa men o Accoun ing, Facul y o economics and Business, uni e si as gadjah
Mada, indonesia. his esea ch in e es s include audi ing, inancial accoun ing, managemen accoun ing, ma ke -based
accoun ing esea ch and public sec o accoun ing.
Choi unnisa A i a is a lec u e a Depa men o Accoun ing, Facul y o economics and Business, uni e si as gadjah
Mada, indonesia. he esea ch in e es s include co po a e go e nance, inancial accoun ing, and managemen
accoun ing.
ORCID
Al iana An oh h p://o cid.o g/0009-0001-7330-0368
Mah ud sholihin h p://o cid.o g/0000-0003-0773-4501
slame sugi i h p://o cid.o g/0000-0002-1564-930X
choi unnisa A i a h p://o cid.o g/0000-0002-3710-5725
Da a a ailabili y s a emen
Da a no a ailable – he pa icipan s in his s udy did no gi e w i en consen o hei da a o be sha ed publicly.
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