The Influence of Supervisor’s Support and Protection Against Whistleblowing Decision in The Organizations of Local Government In Indonesia

Priyastiwi Priyastiwi, Abdul Halim


Abstract: The purpose of this study is to empirically examine the influence of supervisor's support and protection against whistleblowing decision in the organizations of local government in Indonesia. Also, under a condition of superior support and protection, this study examines the effects of auditors' and non-auditor/employees' types of work in the organization of local governments towards the decision on whistleblowing the fraud. This research uses the experimental method to 48 students of Master of Accounting in a large state-owned university. By using four-case scenarios, participants were asked to answer the possibility to whistleblow the fraud that occurred in a local government organization. The results of this research indicate that the employee would be courageous to whistleblow the fraud when they feel supported by their employers. The results also explain the importance of protection for whistleblowers. The results indicate that high protection is still required by the whistleblower to avoid the threat of any retaliation when the supervisor's support is low. Besides, the results reveal that, under the condition of high supervisor's support and protection, auditors would take a higher whistleblowing decision than non-auditors.

Abstract: Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh dukungan atasan dan perlindungan terhadap keputusan whistleblowing di organisasi pemerintah daerah di Indonesia. Selain itu, di bawah kondisi dukungan dan perlindungan yang kuat, penelitian ini juga menguji pengaruh jenis pekerjaan auditor dan non-auditor/karyawan dalam organisasi pemerintah daerah terhadap keputusan tentang pengungkap fakta penipuan. Penelitian ini menggunakan metode eksperimen untuk 48 mahasiswa Magister Akuntansi di sebuah perguruan tinggi negeri besar. Dengan menggunakan empat kasus skenario, peserta diminta untuk menjawab kemungkinan untuk mengungkap penipuan yang terjadi di organisasi pemerintah lokal. Hasil penelitian ini menunjukkan bahwa karyawan akan berani untuk mengungkap penipuan ketika mereka merasa didukung oleh majikan mereka. Hasilnya juga menjelaskan pentingnya perlindungan bagi pelapor. Hal ini menunjukkan bahwa perlindungan yang kuat masih diperlukan oleh whistleblower untuk menghindari ancaman pembalasan ketika dukungan supervisor rendah. Selain itu, hasil menunjukkan bahwa, di bawah kondisi dukungan dan perlindungan supervisor yang kuat, auditor akan mengambil keputusan whistleblowing lebih tinggi daripada non-auditor.


supervisor support, protection, whistleblowing, local government

Full Text:


References (2016). Penanganan Tindak Pidana Korupsi Berdasarkan Instansi tahun 2004-2016 (per Mei 2016). Diakses dari, accessed 10 July 2016.

Aselage, J., & Eisenberger, R. (2003). Perceived organizational support and psychological contracts: A theoretical integration. Journal of organizational Behavior, 24, 491–509.

Association of Certified Fraud Examiners (ACFE). (2012). Report to the Nations on Occupational Fraud and Abuse. Austin, TX: ACFE.

Bedard, J. C., D. R. Dies, M. B. Curtis, and J. G. Jenkins. (2008). Risk monitoring and control in audit firms: A research synthesis. Auditing: A Journal of Practice & Theory 27 (1), 187–218. (2016). ICW sebut pelaku korupsi terbanyak dari pejabat pemda. 7 Februari. Diakses dari, accessed 10 July 2016.

Bell, S. J., & Menguc, B. (2002). The employee–organization relationship, organizational citizenship behaviors, and superior service quality. Journal of Retailing, 78, 131–146.

Bhal, K., & Dadhich, A. (2011). Impact of ethical leadership and leader-member exchange on whistleblowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103, 485-496.

Bies, R., & Moag, J. (1986). Interactional justice: Communication criteria of fairness. In R. Lewicki, B. Sheppard, & M. Bazerman (Eds.). Research on negotiations in organizations (Vol. 1). Greenwich, CT: JAI Press.

Brehm, J. W. (1966). A Theory of Psychological Reactance. New York, NY: Academic Press.

Brehm, and S. S. Brehm. (1981). Psychological Reactance: A Theory of Freedom and Control. New York, NY: Academic Press.

Bowen, R. M., Call, A. C., & Rajgopal, S. (2010). Whistle-blowing: Target firm characteristics and economic consequences. The Accounting Review 85, 1239–1271.

Brickey, K. F. (2003). From Enron to WorldCom and Beyond: Life and crime after Sarbanes-Oxley. Washington University Law Review 81 (2), 357–401.

Burke, R. J., & Cooper, C. L. (Eds.) (2013). Voice and whistleblowing in organizations: Overcoming fear, fostering courage and unleashing candour. Cheltenham, UK: Edward Elgar

Chaney, P. K., and K. L. Philipich. (2002). Shredded reputation: The cost of audit failure. Journal of Accounting Research 40 (4), 1221– 1245.

Chen, C.-P., & Lai, C.-T. (2014). To blow or not to blow the whistle: the effects of potential harm, social pressure and organisational commitment on whistleblowing intention and behaviour. Business Ethics: A European Review, 23(3), 327-342. doi: 10.1111/beer.12053

Chiu, R. K. (2003), Ethical judgment and whistleblowing intention: examining the moderating role of locus of control, Journal of Business Ethics 43, 65–74.

Cho, Y. J., & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44 (4), 450-472. doi: 10.1177/0275074013515299

Curtis, M., and E. Taylor. (2009). Whistleblowing in public accounting: Influence of identify disclosure, situational context, and personal characteristics. Accounting and the Public Interest, 9 (1), 191–220.

Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: A Survey of Literature. IUP Journal of Corporate Governance, 9 (4), 57-70.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319–340.

Davis, S., F. T. DeZoort, and L. S. Kopp. (2006). The effect of obedience pressure and perceived responsibility on management accountants’ creation of budgetary slack. Behavioral Research in Accounting 18, 19–35.

DeZoort, F. T., and A. T. Lord. (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature 16, 28–85

Dworkin, & Baucus. (1998). Internal vs. external whistleblowers: A comparison of whistleblowing processes. Journal of Business Ethics, 17(12), 1281-1298. doi: 1210.1023/A:1005916210589.

Dworkin, T., & Near, J. (1997). A better statutory approach to whistleblowing. Business Ethics Quarterly, 7, 1–16.

Dworkin, T. M. (2007). SOX and whistleblowing. Michigan Law Review, 105(8), 1757-1780.

Eisenberger, R.; Cummings, J.; Armeli, S.; and Lynch, P (1997). Perceived organizational support, discretionary treatment, and job satisfaction. Journal of Applied Psychology, 82 (5), 812-820

Eisenberger, R.; Fasolo, P.; and Davis La-Mastro, V. (1990). Perceived organizational support and employee diligence, commitment, and innovation. Journal of Applied Psychology, 75 (1), 51-59

Eisenberger, R.; Huntington, R.; Hutchison, S.; and Sowa, D. (1986). Perceived organizational support. Journal of Applied Psychology, 71 (3): 500-507

Eisenberger, R.; Stinglhamber, F; Vandenberghe, C.; Sucharski, I.L.; and Rhoades, L. (2002). Perceived supervisor support: employee retention. Journal of Applied Psychology, 87 (3), 565-571.

Eisenberger, R., Karagonlar, G., Stinglhamber, F., Neves, P., Becker, T. E., Gonzalez-Morales, M. G., & Steiger-Mueller, M. (2010). Leader-Member Exchange and Affective Organizational Commitment: The Contribution of Supervisor's Organizational Embodiment. Journal of Applied Psychology. 16, 1-20. doi: 10.1037/a0020858

Fasterling, B., and D. Lewis. (2014). Leaks, legislation, and freedom of speech: How can the law effectively promote public-interest whistleblowing? International Labour Review 153 (1), 71–92.

Frank G. H. Hartmann and Victor S. Maas (2010). Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research In Accounting Vol. 22, No. 2, 27-49/

Greenberg, J. (1990). Employee theft as a reaction to underpayment inequity: The hidden cost of pay cuts. Journal of Applied Psychology, 75, 561–568.

Gundlach, M. J., S. C. Douglas, and M. J. Martinko. (2003). The Decision to Blow the Whistle: A Social Information Processing Framework. Academy of Management Review 28(1), 107–123.

Hassink, H., M. de Vries, and L. Bollen. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of Business Ethics 75 (1), 25–44.

Henik, E. (2008). Mad as hell or scared stiff? The effects of value conflict and emotions on potential whistle-blowers. Journal of Business Ethics, 80, 111-119.

Kaplan, R. L., K. Pany, J. A. Samuels, and J. Zhang. (2009). An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28 (2), 273–288.

Katz, M., LaVan, H., & Lopez, Y. P. (2012). Whistleblowing in organizations: implications from litigation. S.A.M. Advanced Management Journal, 77(3), 4-17.

Keenan. (2000). Blowing the whistle on less serious forms of fraud: a study of executives and managers. Employee Responsibilities and Rights Journal, 12(4), 199-217. doi: 110.1023/A:1022820210577.

Keil, M., Tiwana, A., Sainsbury, R. and Sneha, S. (2010). Toward a theory of whistleblowing intentions: a benefit-to-cost differential perspective. Decision Sciences 41 (4), 787-812.

Kottke, J. L., & Sharafinski, C. E. (1988). Measuring perceived supervisory and organizational support. Educational and Psychological Measurement, 48, 1075–1079.

Lee, G., & Fargher, N. (2013). Companies’ use of whistle-blowing to detect fraud: an examination of corporate whistle-blowing policies. Journal of Business Ethics, 114(2), 283-295. doi: 10.1007/s10551-012-1348-9

MacNab, B.R. and Worthley, R. (2008), Self-efficacy as an interpersonal predictor for internal whistleblowing: a US and Canada examination, Journal of Business Ethics 79, 407-421.

Magni, M., & Pennarola, F. (2008). Intra-organizational relationships and technology acceptance. International Journal of Information Management, 28, 517–523.

Masterson, S. S., Lewis, K., Goldman, B. M., & Taylor, M. S. (2000). Integrating justice and social exchange: The differing effects of fair procedures and treatment on work relationships. Academy of Management Journal, 43, 738–748.

Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: an examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277-297. doi: 210.1007/s10551-10005-10849-10551.

Miceli, M. P. (2004). Whistle-blowing research and the insider: lessons learned and yet to be learned. Journal of Management Inquiry, 13(4), 364-366. doi: 310.1177/1056492604270801.

Miceli, M. P., and J. P. Near. (1992). Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees, New York: Lexington.

Miceli, M. P., and J. P. Near. (1994). Relationship among value congruence, perceived victimization, and retaliation against whistleblowers. Journal of Management 20(4): 773–794.

Miceli, M. P., and J. P. Near. (2002). What Makes Whistle-Blowers Effective? Three Field Studies. Human Relations 55(4), 455–479.

Miceli, M. P., J. P. Near, and T. Dworkin. (2008). Whistle-Blowing in Organizations. New York, NY: Taylor-Francis.

Miceli, M. P., J. P. Near, M. T. Rehg, and J. R. Van Scotter. (2012). Predicting employee reactions to perceived organizational wrongdoing: Demoralization, justice, proactive personality, and whistleblowing. Human Relations 65, 923–954.

Moberly, R. E. (2006). Sarbanes-Oxley's structural model to encourage corporate whistleblowers. Brigham Young University Law Review, 5(1), 1107-1180.

Near, J., Dworkin, T., & Miceli, M. (1993). Explaining the whistle-blowing process: Suggestions from power theory and justice theory. Organizational Science, 4, 393–411.

Near, J. P. and M. P. Miceli. (1986). Retaliation against Whistle Blowers: Predictors and Effects. Journal of Applied Psychology 71(1), 137–145.

Near, J. P., & Miceli, M. P. (1996). Whistle-blowing: myth and reality. Journal of Management Inquiry, 22(3), 507-526. doi: 10.1177/014920639602200306

Near, J. P., & Miceli, M. P. (2008). Wrongdoing, whistle-blowing, and retaliation in the U.S. government: what have researchers learned from the Merit Systems Protection Board (MSPB) survey results? Review of Public Personnel Administration, 28(3), 263-281. doi: 210.1177/0734371X08319153.

Near, J.P., Rehg, M.T., Van Scotter, J.R. and Miceli, M.P. (2004). Does the type of wrongdoing affect the whistle-blowing process. Business Ethics Quarterly 14(2), 219-242.

P. G. Cassematis and R. Wortley (2013). Prediction of whistleblowing or non-reporting observation: the role of personal and situational factors. Journal Bussines Ethics 117, 615–634 DOI 10.1007/s10551012-1548-3

Ramirez, M. K. (2007). Blowing the whistle on whistleblower protection: A tale of reform versus power. University of Cincinnati Law Review 76, 183–233.

Rhoades, L., & Eisenberger, R. (2002). Perceived organizational support: a review of the literature. Journal of Applied Psychology, 87(4), 698-714. doi: 610.1037/0021-9010.1087.1034.1698.

Robertson, J. C., C. M. Stefaniak, and M. B. Curtis. (2011). Does wrongdoer reputation matter? Impact of auditor wrongdoer performance and likeability reputations on fellow auditors’ intention to take action and choice of reporting outlet. Behavioral Research in Accounting 23(2), 207–234.

Robinson, S.N., Robertson, J.C., & Curtis, M.B. (2012). The effects of contextual and wrongdoing attribute on organizational employees' whistleblowing intentions following fraud. Journal of Business Ethics, 106(2), 213-227. doi: 10.1007/s10551-011-0990-y

Rousseau, D. M. (1989). Psychological and implied contracts in organizations. Employee Responsibilities and Rights Journal, 2, 121–139.

Rousseau, D. M. (1998). The “problem” of the psychological contract considered. Journal of Organizational Behavior, 19, 665–671.

Rothschild, J. (2013). The Fate of Whistleblowers in Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly, 42(5), 886-901. doi: 10.1177/0899764012472400

Scott, B., Colquitt, J., & Zapata-Phelan, C. (2007). Justice as a dependent variable: Subordinate charisma as a predictor of interpersonal and informational justice perceptions. Journal of Applied Psychology 92, 1597–1609.

Shanock, L.R. dan Eisenberger, R. (2006). When supervisors feel supported: relationships with subordinates perceived supervisor support, perceived organizational support, and performance. Journal of Applied Psychology, 93 (3), 689-695

Shore, L.M. dan Wayne, S.J. (1993). Employee behavior: and continuance commitment with perceived organizational support. Journal of Applied Psychology, 78 (5), 774- 780

Seifert, D. L., J. T. Sweeney, J. A. Joireman, and J. M. Thornton. 2010. The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society 35, 707–717.

Sims, R. L., & Keenan, J. P. (1998). Predictors of external whistleblowing: organizational and intrapersonal variables. Journal of Business Ethics, 17(4), 411-421. doi: 10.1023/A:1005763807868

Surat Edaran Mahkamah Agung (SEMA) No. 04 Tahun 2011.

Taylor, E. Z., & Curtis, M. B. (2013). Whistleblowing in audit firms: organizational response and power distance. Behavioral Research in Accounting, 25(2), 21-43. doi: 10.2308/bria-50415

Teo, H. and Caspersz, D. (2011), Dissenting discourse: exploring alternatives to the whistleblowing/silence dichotomy, Journal of Business Ethics 104, 237-249.

Undang-Undang No. 13 Tahun 2006 tentang Perlindungan Saksi dan Korban.

Undang-Undang No. 31 Tahun 1999 tentang Tindak Pidana Korupsi

Vadera, A. K., Aguilera, R. V., & Caza, B. B. (2009). Making sense of whistle-blowing’s antecedents: Learning from research on identity and ethics programs. Business Ethics Quarterly, 19 (4), 553-586. doi: 510.5840/beq200919432.

Valentine, S., Greller, M. M., & Richtermeyer, S. B. (2006). Employee job response as a function of ethical context and perceived organization support. Journal of Business Research, 59 (5), 582-588. doi: 510.1016/j.jbusres.2005.1006.1004.

Vandekerckhove, W., & Lewis, D. (2012). The content of whistleblowing procedures: A critical review of recent official guidelines. Journal of Business Ethics, 108, 253–264.

Wainberg, J., & Perreault, S. (2016). Whistleblowing in audit firms: do explicit protections from retaliation activate implicit threats of reprisal? Behavioral Research in Accounting, 28(1), 83-93. doi: 10.2308/bria-51122



  • There are currently no refbacks.


The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Email  :

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321



ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.