Year: 2026 | Month: March | Volume: 13 | Issue: 3 | Pages: 80-90
DOI: https://doi.org/10.52403/ijrr.20260310
The Effect of Reporting Channels and Rewards on Whistleblowing Intentions (An Experimental Case Study)
Nanda Dwi1, Rina Br Bukit2, Parapat Gultom3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Nanda Dwi
ABSTRACT
This study aims to obtain empirical evidence regarding the effect of reporting channels and reward provision on individuals’ whistleblowing intentions, as well as to examine the interaction between reporting channels and rewards. The research employs an experimental method using a 2x2 between-subjects design. The participants consisted of 101 master’s and doctoral students.
The results indicate that whistleblowing intentions differ based on the type of reporting channel available, with anonymous reporting channels generating higher whistleblowing intentions compared to non-anonymous channels. Furthermore, the findings reveal that rewards have a significant effect on individuals’ intentions to engage in whistleblowing. However, simultaneous testing shows no interaction effect between reporting channels and rewards on whistleblowing intention. These findings suggest that the availability of appropriate reporting channels and the provision of suitable reward mechanisms can independently encourage whistleblowing intentions.
Keywords: reporting channels, rewards, intention, whistleblowing, experiment
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