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

Sugiarti, Yenny and Eriandani, Rizky (2026) The Role of Morality and Religiosity in Whistleblowing Intentions of Future Accountants. INKUBIS: Jurnal Ekonomi dan Bisnis, 8 (3). pp. 2779-2789. ISSN 2775-3913

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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.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	YENNY SUGIARTI, S.E., M.Ak., QIA - 202003- 31117
Date Deposited:	28 Oct 2026 00:44
Last Modified:	02 Nov 2026 01:52
URI:	http://repository.ubaya.ac.id/id/eprint/51420

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