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The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention

Jurnal Dinamika Akuntansi · Vol. 16 No. 2 (2024) · pp. 202–214

DOI
10.15294/jda.v16i2.3484
ISSN
2502-6224, 2085-4277
Published
2024-10-15
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.

Keywords

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Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention</dc:title>
	<dc:creator xml:lang="en">Istiqomah, Alim Dhisa</dc:creator>
	<dc:creator xml:lang="en">Anugrahani, Inanda Shinta</dc:creator>
	<dc:subject xml:lang="en">Incentive</dc:subject>
	<dc:subject xml:lang="en">Intention of Whistleblowing</dc:subject>
	<dc:subject xml:lang="en">Organization Commitment</dc:subject>
	<dc:subject xml:lang="en">Risk of Reporting Through Social Media</dc:subject>
	<dc:description xml:lang="en">Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions.
Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26.
Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime.
Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-10-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/3484</dc:identifier>
	<dc:identifier>10.15294/jda.v16i2.3484</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 2 (2024); 202-214</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/3484/2097</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>