Article Sidebar

Download
Download PDF

Main Article Content

Abstract

Corruption is a serious problem that hinders national progress and harms state finances. Public participation in whistleblowing is still relatively low, so strategies through education and the use of social media are needed to change this perception. This study aims to analyze the influence of anti-corruption education and social media on students' perceptions of whistleblowing.


The research method used a quantitative approach with data collection using a questionnaire. The study population was 55 students of the Accounting Study Program at Indo Global Mandiri University, class of 2022, who had taken the Professional Ethics course. The data analysis technique used multiple linear regression.


The results showed that anti-corruption education had a positive and significant effect on perceptions of whistleblowing (sig. 0.001). Social media also had a positive and significant effect on perceptions of whistleblowing (sig. 0.010). Simultaneously, both variables significantly influenced perceptions of whistleblowing, with a calculated F-value of 13.531 (sig. <0.001) and a coefficient of determination of 34.2%.


The conclusion of this study is that anti-corruption education and social media play an important role in forming students' positive perceptions of whistleblowing as a form of moral responsibility and part of a culture of integrity.

Keywords

anti-corruption education, social media, whistleblowing perception, accounting students

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sari, I. B., Hendarmin, R., & Ratu, M. K. (2026). The Effect Of Anti-Corruption Education And Social Media On The Perception Of Whistleblowing : Case Study Of Students Of Indo Global Mandiri University. Economics and Digital Business Review, 7(1), 454–461. https://doi.org/10.37531/ecotal.v7i1.3723
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alfifa, A. N., Fahira, V., Batubara, R., Sakinah, K., Manik, J., & Yoes, R. A. (2025). Social Media and Public Opinion Formation (Echo Chamber Case Study Analysis on Comment Interaction on the Instagram Account @Turnbackhoaxid in a Post-Truth Context). Journal of Social Sciences Research, 2(6), 162–169. https://ojs.daarulhuda.or.id/index.php/Socius/article/view/1130
  2. Anggraini, D., Hendarmin, R. M. R., & Munandar, A. (2024). The Effect of Capital Structure, Company Size, and Company Age on Company Value: A Survey of the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2015-2019. Journal of Accounting and Taxation, 2(2), 124–136. https://doi.org/10.47747/jat.v2i2.1712
  3. Anggreani, C., & Falikhatun, F. (2024). Determinants of Whistleblowing on Academic Fraud. Journal of Contemporary Accounting Research, 16(1), 23–34.
  4. Arianto, B. (2021). Social Media and Whistleblowing. Indonesian Accounting and Finance Journal, 6(1), 61. https://doi.org/10.20473/baki.v6i1.25672
  5. Caron, J., & Markusen, J. R. (2016). Determinants of Whistleblowing Intentions among Accounting Students. JAMBURA ECONOMIC EDUCATION JOURNAL, 6(2), 1–23.
  6. Darmawan, Y., Wiratno, D. H., & Rahimah, R. (2024). The Influence of Individual and Situational Factors on Student Whistleblowing Intentions: A Study of Diploma III Accounting Students. Jesya, 7(1), 738–749. https://doi.org/10.36778/jesya.v7i1.1432
  7. Fischer, M., & Gollwitzer, M. (2023). Whistleblowing Paradigms. Collabra: Psychology, 9(1), 1–14. https://doi.org/10.1525/collabra.87493
  8. Khotimah, K., Afifah, Salsa Indria Putri, & Langgeng Sri Handayani. (2024). The Importance of Anti-Corruption Education Among College Students. JEMSI (Journal of Economics, Management, and Accounting), 10(2), 801–807. https://doi.org/10.35870/jemsi.v10i2.2057
  9. Kuntoro, A. (2025). Analysis of Diploma III Accounting Students' Intentions to Whistleblowing Based on the Theory of Planned Behavior. Wahana: Journal of Economics, Management, and Accounting, 28(1), 101–114. https://doi.org/10.35591/wahana.v28i1.954
  10. Martadinata, I. P. H., Pasek, N. S., & Wahyuni, M. A. (2023). External Whistleblowing Intentions in Accounting Students: An Overview Based on Relativism and Gender. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(02), 386–393. https://doi.org/10.23887/jimat.v14i02.59601
  11. Miftahul Jannah, Z. W. A. W. (n.d.). WHISTLEBLOWING INTENTION: AN EXPERIMENTAL STUDY OF ACCOUNTING STUDENTS IN INDONESIA. HEI EMA: Journal of Research on Law, Islamic Economics, Economics, Management, and Accounting, 142–159.
  12. Nesya Putri Alfian, Asih Kinanti, Suci Ramadani, R.M. Rum. Hendarmin, L.T. (2023). Credit Procedures and Customer Service. SEWAGATI: Indonesian Community Service Journal, 2(3).
  13. Pebriani, R.A., Hendarmin, R.M.R., Lestari, A., & Ningrum, S. (2025). Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance. CURRENT GLOBAL ECONOMIC SCIENTIFIC JOURNAL, VOLUME 16(01).
  14. Pebriyani, D., & Septiari, D. (2022). Factors Affecting Whistleblowing Intentions of Accounting Students. Eighth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021), 222, 77–80.
  15. Santika, S., & Arazy, D. R. (2023). Perceptions of Tax Accounting Study Program Students on the Implementation of Anti-Corruption Education at Sisca University. AKUNTABEL: Journal of Accounting and Finance, 4(4), 495–502.
  16. Sany, S., Darmasaputra, A., Alim, C. C., & Niko, F. (2024). Factors Influencing Whistleblowing Intention among Accounting Students in Indonesia. International Journal of Organizational Behavior and Policy, 3(2), 87–96. https://doi.org/10.9744/ijobp.3.2.87-96
  17. Sugiyono, (2022). Quantitative, Qualitative, and R&D Research Methods. Quantitative, Qualitative, and R&D Research Methods. Bandung: CV Alfabeta.
  18. Suhendra, S., & Selly Pratiwi, F. (2024). The Role of Digital Communication in Shaping Public Opinion: A Case Study of Social Media. Iapa Conference Proceedings, 293. https://doi.org/10.30589/proceedings.2024.1059