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Vol 40 No 1 (2025): January

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Submitted
Jun 19, 2023
Accepted
Sep 5, 2024
Published
Jan 15, 2025
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Internal Whistleblowing and Perceptions of Organizational Politics, Pressure, and Professional Commitment

https://doi.org/10.22146/jieb.v40i1.8600
Ilyona Risty
ilyona.risty@uph.edu
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia | Faculty of Economics and Business, Universitas Pelita Harapan, Surabaya, Indonesia
Aprilia Beta Suandi
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Muhammad Ikhsan Alif
Department of Digital Business, Institut Teknologi Kalimantan, Indonesia
https://orcid.org/0000-0002-7913-6351

Corresponding Author(s) : Ilyona Risty

ilyona.risty@uph.edu

Journal of Indonesian Economy and Business, Vol 40 No 1 (2025): January

Abstract

Introduction/Main Objectives: This study examines the influence of organizational political perceptions of internal whistleblowing intention, specifically investigating the role of professional commitment on the pressure felt by employees within the framework of the conservation of resources theory. Background Problems: Previous research has focused on what factors can increase internal whistleblowing intention, while there are contextual factors that cannot be ignored, specifically the state of the working environment that may hinder such intention. Novelty: This research investigates a different phenomenon from the point of view of an environment that creates a negative perception while also linking it to the professional commitment to the impact of internal whistleblowing intentions. Research Methods: This study employs a questionnaire-based survey method targeting employees of banks affiliated with the Association of Stated-Owned Banks in Indonesia. The sample consists of 115 participants and the data were analyzed using structural equation modeling (SEM). Findings/Results: The findings of this research suggest that employees' views on organizational politics and the corresponding pressure hinder their willingness to report violations. Nevertheless, a strong level of professional dedication does not lessen the impact of organizational politics on perceived pressure. This underscores the necessity for organizations to cultivate a cooperative atmosphere that can diminish the adverse perceptions of organizational politics. Conclusion: This research carries particular importance, notably within the financial industry, illustrating how the interactions among organizational politics, pressure, and professional commitment influence employees' tendency toward internal reporting of misconduct. Further, this research enriches the discourse on internal whistleblowing, providing a richer conceptualization of its determinants from both environmental and situational perspectives.

Risty, I., Aprilia Beta Suandi, & Alif, M. I. (2025). Internal Whistleblowing and Perceptions of Organizational Politics, Pressure, and Professional Commitment. Journal of Indonesian Economy and Business, 40(1), 1-16. https://doi.org/10.22146/jieb.v40i1.8600
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Author Biographies

Ilyona Risty, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia | Faculty of Economics and Business, Universitas Pelita Harapan, Surabaya, Indonesia

Ilyona Risty is a lecturer and researcher at the Department of Accounting, Universitas Pelita Harapan, Surabaya Campus, Indonesia. She completed her Bachelor’s degree in Business Accounting at Universitas Kristen Petra, Surabaya, and her Master’s degree in Accounting at Universitas Gadjah Mada, Yogyakarta. Her research interests include management accounting and green accounting. She can be reached at ilyona.risty@uph.edu

Aprilia Beta Suandi , Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

Aprilia Beta Suandi serves as a lecturer and researcher at the Faculty of Economics and Business, Universitas Gadjah Mada. She received her Doctoral degree from the Graduate School of Commerce, Waseda University, Japan, in 2018. Her research focuses on Islamic accounting, corporate governance, business ethics, and financial accounting. Contact her at apriliasuandi@ugm.ac.id.

Muhammad Ikhsan Alif, Department of Digital Business, Institut Teknologi Kalimantan, Indonesia

Muhammad Ikhsan Alif is a lecturer and researcher at Institut Teknologi Kalimantan. He earned his Bachelor's degree in Management from Universitas Islam Negeri Alauddin Makassar in 2015 and his Master of Science in Management from Universitas Gadjah Mada, Yogyakarta, in 2019. His research explores leadership, organizational behavior, and human resources management. He can be contacted via his profile at https://bisnisdigital.itk.ac.id/profile/dosen/detail/muhammad-ikhsan-alif-s-se-msc, and by email at ikhsan.alif@lecturer.itk.ac.id.

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