THE EFFECT OF ETHICAL DECISION MAKING, MORAL INTENSITY,
RELIGIOSITY AND MATERIALITY ON WHISTLEBLOWING
(Experimental study on accounting students in Indonesia)
By : Miftahul Jannah
NPM : 1901203010026
Supervisor : 1. Dr. Mirna Indriani, S.E., M.Si., Ak., C.A.
2. Dr. Ratna Mulyany, BACC., MSACC.
Indonesia is a country that has initiated whistleblowing in 2018, but it can
only be implemented in 2021, after previously in early 2021 a Memorandum of
Understanding (MoU) with the corruption eradication commission was carried
out. The whistleblowing system is an effective way to tackle fraud through
empowering whistleblowers. This research was conducted with the aim of
knowing the effect of ethical decision making, moral intensity, religiosity, and
materiality level on the intention to undertake whistleblowing. This research is
experimental based, while the respondents consist of accounting students at all
universities in Indonesia, both State Universities (PTN) and Private Universities
(PTS). This research was conducted by giving a case regarding whistleblowing to
students, then the student answered several statements related to the given case.
Data was collected by distributing questionnaires in the form of Google Forms,
which were distributed online through social media. Data analysis was performed
using SEM-PLS (Structural Equation Modeling – Partial Least Square). The
results showed that the influence of ethical decision making, moral intensity,
religiosity had a positive and significant effect on whistleblowing intentions.
Meanwhile, the level of materiality has no effect on whistleblowing intentions.
This research is expected to be used as a new reference source for academics, and
useful for accounting students in Indonesia in knowing and considering aspects
that have the potential to influence whistleblowing intentions.
Keywords: Whistleblowing intention, ethical decision making, moral intensity,