Pengaruh Anonimitas Saluran Pelaporan, Bystander Effect, Religiusitas, dan Self Esteem terhadap Niat Whistleblowing Mahasiswa Akuntansi

Ayu Oktaviani; Novika Rosari; Pusvita Indria M. S.; Norlena Norlena; Rusma Nailiah; Hafizah Hafizah

doi:10.55606/jumia.v4i3.4585

Authors

Ayu Oktaviani Universitas Lambung Mangkurat
Novika Rosari Universitas Lambung Mangkurat
Pusvita Indria M. S. Universitas Lambung Mangkurat
Norlena Norlena Universitas Lambung Mangkurat
Rusma Nailiah Universitas Lambung Mangkurat
Hafizah Hafizah Universitas Lambung Mangkurat

DOI:

https://doi.org/10.55606/jumia.v4i3.4585

Keywords:

Academic Fraud, Anonymity, Bystander Effect, Religiosity, Self-Esteem

Abstract

This study aims to empirically examine the influence of anonymous reporting channels, bystander effect, religiosity, and self-esteem on accounting students’ intention to engage in whistleblowing. This research is motivated by the importance of individual roles in reporting fraudulent actions, particularly within academic environments, and the need to understand psychological and situational factors that may influence reporting intentions. The population of this study consisted of 840 active undergraduate Accounting students at the Faculty of Economics and Business, Lambung Mangkurat University, in 2025. The sample was determined using a purposive sampling technique with the Slovin formula, resulting in 96 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that anonymous reporting channels and self-esteem have a positive and significant effect on whistleblowing intentions. Meanwhile, the bystander effect and religiosity were found to have no significant influence on students’ intention to report misconduct. This study provides implications for educational institutions to establish secure, confidential, and accessible reporting mechanisms while strengthening students’ self-confidence to support the prevention of academic misconduct and encourage ethical behavior within higher education environments.

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