Ida Nur Aeni, Ratieh Widhiastuti, Nurdian Susilowati, Ahmad Nurkhin, Hanifa Zulhaimi
This study investigated the influence of moral reasoning and rewards on whistleblowing arising from deviant behaviour in a company. The research was an experimental laboratory study using a 3 x 2 between-subjects design. The study participants were 56 economics education students at a university in Indonesia. Analysis of variance (ANOVA) was used to test the research hypothesis. The results indicate that a high level of moral reasoning can increase whistleblowing. In addition, different types of rewards can affect whistleblowing within an organization. This is in line with the theory of incentives and reinforcement. The results of this study can help in the design of a whistleblowing system combined with a reward system as an appropriate internal control tool to prevent fraudulent behaviour in organizations. © 2024, Nigerian Economic Society. All rights reserved.
Department of Accounting Education, Universitas Negeri Semarang, Indonesia; Department of Accounting, Universitas Pendidikan Indonesia, Indonesia
