The Role of Morality and Religiosity in Whistleblowing Intentions of Future Accountants

Yenny Sugiarti; Rizky Eriandani

doi:10.59261/inkubis.v8i3.280

Authors

Yenny Sugiarti Universitas Surabaya
Rizky Eriandani Universitas Surabaya

DOI:

https://doi.org/10.59261/inkubis.v8i3.280

Keywords:

Future Accountants, Moral Identity, Moral Disengagement Religiosity, Whistleblowing intentions

Abstract

Background: The decision-making process for becoming a whistleblower is often fraught with complex dilemmas. Although moral identity, moral disengagement, and religiosity have been recognized as determinants of ethical behavior, the integration of these factors, alongside the role of religiosity as a moral reinforcement, warrants further exploration.

Objective: This study examines the influence of moral identity and moral disengagement, alongside religiosity, on the whistleblowing intentions of future accountants.

Methods: Adopting a quantitative experimental survey design incorporating a fraud vignette, data were collected via questionnaires administered to 301 accounting students across three private universities in Indonesia. Moderation hypotheses (H4 and H5) were evaluated using a Bootstrapping-procedure of Ordinary Least Squares regression analysis with SPSS version 31.

Results: The empirical results indicate that moral identity and religiosity exert significant positive effects on whistleblowing intentions. Moreover, religiosity functions as a positive moderator, amplifying the relationship between moral identity and whistleblowing intention. Conversely, Moral Disengagement demonstrates a significant negative association with whistleblowing intentions; however, religiosity does not significantly moderate or attenuate this detrimental effect.

Conclusion: These findings highlight the importance of integrating moral and religious education into accounting curricula and professional development, and underscore whistleblowing education as a critical external lever for ethical conduct.

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