Abstract
Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
Highlights
Fraud is often difficult to detect due to lack of evidence
Research on gender has been done by Giovani Beatrice et al (2016), and the results show that gender has a significant influence on whistle-blowing intention
The test results indicate that the variables of personal cost, anticipatory socialization, and gender have a fit model as shown by the F test value of 0.000 and the significance value below 0.05
Summary
Fraud is often difficult to detect due to lack of evidence. The existence of a whistle-blowing system in the organization will enable to reveal the existence of fraud within the organization. Many fraud cases and organizational violations in this century are still being discussed by people in this world. These cases are usually related to money laundering and embezzlement of organizational or state funds. The case of financial statement fraud in the United States that shocked the world economy and the general public occurred in Enron company. The manipulation of these financial statements had been going on for quite a long time, until Sherron Watskin, one of Enron executives who could not stand seeing manipulation of the financial statements, be-
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