Whistleblowing Among Auditors in Bandung: An Islamic-Based Perspective on Professional and Ethical Motivations

Authors

  • Sri Suharti Universitas Islam Nusantara, Indonesia
  • Tsania Wandari Universitas Islam Nusantara, Indonesia
  • Bagus Cakti Dwi Nursetiaji Mas Monash University, Australia

Keywords:

Auditor, Fraud, Moral, Professionalism, Whistleblowing

Abstract

In the context of Maqasid al-Shariah, whistleblowing serves as a mechanism to stop unethical behavior, especially financial corruption, which has increased significantly in recent years. The purpose of this study is to examine the factors that motivate auditors working in public audit offices in Bandung to whistleblow. Due to its status as one of Indonesia's economic centers, Bandung was chosen as the research location. It offers contextually relevant and distinctive information that enhances the research. Using a quantitative approach with descriptive and verification methods, this study examines the influence of professionalism (X1), commitment (X2), and moral intensity (X3) on auditors reporting violations. (Y). Initial data were collected using questionnaires and structured analysis, and then analyzed using multiple regression analysis and SPSS software. The findings indicate that professionalism, locus of commitment, and moral intensity significantly and simultaneously influence auditors' motivation to engage in whistleblowing.

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Published

2025-06-02

How to Cite

Suharti, S., Wandari, T., & Cakti Dwi Nursetiaji Mas, B. (2025). Whistleblowing Among Auditors in Bandung: An Islamic-Based Perspective on Professional and Ethical Motivations. Journal of Islamic Economics and Business, 4(2), 211–227. Retrieved from https://journal.uinsgd.ac.id/index.php/jieb/article/view/45889

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Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business

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Copyright (c) 2025 Sri Suharti, Tsania Wandari, Bagus Cakti Dwi Nursetiaji Mas (Author)

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