Presenters: Eka Septiana, Marita Kusuma Wardani
Affiliation: UIN Raden Mas Said Surakarta
Room: 8
ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, presenters Eka Septiana and Marita Kusuma Wardani from UIN Raden Mas Said Surakarta delivered an insightful presentation titled “The Role of Theory of Planned Behavior, Religiosity, and Bystander Effect on Whistleblowing Intentions in Accounting Students.” This session, held in Room 8, shed light on the critical factors influencing the willingness of accounting students to report fraudulent activities, a subject of growing importance in educational environments.
The study, prompted by the rising concern over fraud cases in various sectors, particularly highlights how attitudes, subjective norms, perceived behavioral control, bystander effects, and religiosity impact students’ intentions to engage in whistleblowing. Whistleblowing, or the act of reporting unethical or illegal activities, is considered crucial in mitigating fraud, which has been increasingly prevalent not only in corporate and governmental settings but also within educational institutions.
The research utilized a quantitative approach to assess the influence of these factors, with the following key findings:
- Attitudes: The study found that students’ attitudes towards whistleblowing significantly influence their intention to report fraud. With a significance (sig) value of 0.008, the positive correlation between a supportive attitude towards whistleblowing and the intention to act on it was confirmed.
- Subjective Norms: The influence of social pressures or perceived expectations from others also played a significant role, with a sig value of 0.000. This suggests that the more students believe that those around them expect them to report fraud, the more likely they are to do so.
- Perceived Behavioral Control: Students’ perceptions of their ability to successfully report fraud also positively influenced their intentions, as indicated by a sig value of 0.029. This suggests that when students feel confident in their ability to carry out whistleblowing, they are more likely to act.
- Bystander Effect: Interestingly, the study found that the bystander effect, which suggests that individuals are less likely to help when others are present, did not significantly influence students’ intentions to whistleblow (sig value of 0.088). This indicates that the presence of others does not deter students from reporting unethical behavior.
- Religiosity: Religiosity emerged as a strong motivator for whistleblowing, with a sig value of 0.000, indicating that students with higher levels of religious commitment are more likely to engage in whistleblowing.
The study concluded that these variables, when combined, explain 77.6% of the variance in whistleblowing intentions among accounting students, with attitudes, subjective norms, perceived behavioral control, and religiosity having a significant positive impact. The research highlights the importance of instilling anti-fraud knowledge and promoting integrity among accounting students, who are future accountants and auditors, to help reduce violations in their professional careers.
Furthermore, the presenters recommended expanding future research by incorporating additional variables such as organizational commitment and responsibility, and utilizing different methodologies to provide a more comprehensive understanding of whistleblowing intentions.
This presentation at ICIES 2024 emphasized the need for educational institutions to foster a culture that encourages whistleblowing, which is essential for maintaining ethical standards and preventing fraud in both academic and professional settings.