The Role of Personal Cost, Anonymous Reporting Channels, and Moral Intention on Whistleblowing Intention: A Case Study of the Cirebon City Inspectorate
DOI:
https://doi.org/10.35870/jemsi.v12i5.7078Keywords:
Personal Cost, Anonymous Reporting Channels, Moral Intention, Whistleblowing IntentionAbstract
This study aims to analyze how personal cost, anonymous reporting channels, and moral intention influence whistleblowing intention among civil servants (PNS), specifically at the Cirebon City Inspectorate. The research sample was selected using purpsive sampling with the criteria of all non-auditor employees, Using a quantitative approach, the data were analyzed using partial least squares-structural equation modeling (PLS-SEM) to examine the strength and pathways of the relationships among the variables. The results indicate that anonymous reporting channels, and moral intention have a positive and significant effect on whistleblowing intention, but personal cost have no significant effect on whistleblowing intention, suggesting that the availability of reporting mechanisms that ensure the secrecy of the reporter’s identity, and the individual’s moral commitment play a crucial role in encouraging employees to report violations. Overall, these findings confirm that an increase in whistleblowing intention is influenced by a coalition of individual and organizational system factors; therefore, public organizations need to strengthen safe and trustworthy reporting systems and instill ethical values and integrity to support the creation of clean and accountable governance.
Downloads
References
Abdillah, S. R., Patiro, S. P. S., & Hadiwidjaja, R. D. (2025). Personal cost and fraud seriousness level to whistleblowing intention: The mediating role of organizational commitment. ALIGNMENT: Journal of Administration and Educational Management, 8(4), 1067–1087. https://doi.org/10://doi.org/10.31539/ft00k806.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T.
Annisyah, T., & Helmayunita, N. (2025). Pengaruh personal cost of reporting, intensitas moral, dan job satisfaction terhadap intensi whistleblowing pada Organisasi Perangkat Daerah (OPD) Kota Bukittinggi. Jurnal Eksplorasi Akuntansi (JEA), 7(2), 447–465. https://doi.org/https://doi.org/10.24036/jea.v7i2.2104.
Arismaya, A. D. (2025). Whistleblowing intention: Gen Z as whistleblower. Journal of Contemporary Accounting, 7(2), 125–138. https://doi.org/10.20885/jca.vol7.iss2.art5.
Arvianita, A., Rimenda, T., & Marbun, J. (2021). Analisis faktor-faktor yang dapat meningkatkan minat pegawai untuk melakukan tindakan whistleblowing (Studi Kasus: Bank DKI). ACCOUNT Jurnal Akuntansi, Keuangan, Dan Perbankan, 8(2), 1512–1519. https://doi.org/https://doi.org/10.32722/acc.v8i2.4403.
Hamid, R. S., Anwar, & Anwar, D. S. M. (2019). STRUCTURAL EQUATION MODELING (SEM) BERbasis VARIAN: Konsep Dasar dan Aplikasi Program SmartPLS 3.2.8 dalam Riset Bisnis (Abiratno, S. Nurdiyanti, & D. A. D. Raksanagara, Eds.; 1st ed.). PT Inkubator Penulis Indonesia (Institut Penulis Indonesia).
Hidayat, E. (2025). Pengaruh komitmen organisasi, pengetahuan whistleblowing, sikap, dan personal cost terhadap minat melakukan whistleblowing pada Bank BNI 46 wilayah 9 Banjarmasin. KEIZAI: Jurnal Kajian Ekonomi, Manajemen, & Akuntansi, 6(1), 135–151. https://doi.org/http://dx.doi.org/10.56589/keizai.v6i1.519.
Jaya, M. S. J. I., Handajani, L., & Sakti, D. P. B. (2022). Anteseden intensi menggunakan whistleblowing system. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 511–523. https://doi.org/10.22219/jrak.v12i2.
Khusna, H., & Jannah, R. (2021). Dampak self-efficacy, moral intention, dan budaya etis organisasi terhadap whitleblowing intention. Jurnal Akademi Akuntansi, 4(2), 221–228. https://doi.org/10.22219/jaa.v4i2.15385.
Lakaba, R., & Pesudo, D. A. A. (2022). Pengaruh jalur pelaporan anonim terhadap niat melakukan whistleblowing dengan moderasi religiusitas. Jurnal PETA, 7(2), 261–284. https://doi.org/10.51289/peta.v7i2.577.
Muslim, R. Y., Minovia, A. F., Novianti, N., & Rasaki, K. (2022). Profesionalisme, sensitivitas etika, personal cost dan intensi melakukan whistleblowing. Jurnal Akuntansi & Ekonomika, 12(1), 1–11. https://doi.org/10.37859/jae.v12i1.3550.
Near, J. P., & Miceli, M. P. (1986). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4, 1–16. https://doi.org/https://doi.org/10.1007/BF00382668.
Novia, N., Nindito, M., & Zakaria, A. (2023). Pengaruh komitmen profesional, personal cost, dan gender terhadap intensi whistleblowing. Jurnal Akuntansi, Perpajakan, Dan Auditing, 4(2), 486–505. https://doi.org/https://doi.org/10.21009/japa.0402.10.
Nurhalizah, K. H., & Saud, I. M. (2021). Pengaruh tingkat keseriusan pelanggaran, reporting channel, dan retaliasi terhadap niat melakukan whistleblowing. Reviu Akuntansi Dan Bisnis Indonesia, 5(2), 164–184. https://doi.org/https://doi.org/10.18196/rabin.v5i2.12376.
Primasari, R. A., & Fidiana. (2020). Whistleblowing berdasarkan intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan. Jurnal Kajian Akuntansi, 4(1), 63–77. https://doi.org/10.33603/jka.v4i1.3383.
Priyastiwi, & Setyowati, H. (2025). Fraud reporting: An experimental examination of the effect of security and financial incentives on trust in whistleblowing hotlines. The Indonesian Journal of Accounting Research, 28(3), 489–526. https://doi.org/10.33312/ijar.910.
Riantika, R. L. (2021). Anti-fraud dan whistleblowing intention: Peran intensitas moral dan pengambilan keputusan etis. Accounting and Financial Review, 4(1), 95–106. https://doi.org/https://doi.org/10.26905/afr.v4i1.5957.
Safitri, D. (2022). The determinants of intent to whistle-blow: Organizational commitment, personal cost of reporting, and legal protection. Accounting Analysis Journal, 11(1), 1–9. https://doi.org/10.15294/aaj.v11i1.54734.
Saud, I. M., & Febriana, P. (2022). Pengaruh whistleblowing triangle terhadap intensi dalam melakukan whistleblowing. Jurnal Kajian Akuntansi, 6(1), 25–43. https://doi.org/10.33603/jka.v6i1.5512.
Solihun, & Yanti, H. B. (2021). Determinan intensi whistleblowing dengan insentif whistleblowing sebagai variabel moderasi. Media Riset Akuntansi, Auditing & Informasi, 21(1), 35–50. https://doi.org/https://doi.org/10.25105/mraai.v21i1.
Zakaria, M., Rosnidah, I., Nurmala, E., & Azella, N. (2020). Predicting internal and external whistleblowing intentions: Comparative study between Malaysian and Indonesian police forces. International Journal of Innovation, Creativity and Change, 13(7).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Siti Nurbayti, Wiwit Apit Sulistyowati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
