Indonesian Journal of Law and Economics Review
Vol 18 No 2 (2023): May
Management Ethics

Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students
Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi


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  • Rizdina Azmiyanti*,
  • Dwi Suhartini,
  • Sofie Yunida Putri
Rizdina Azmiyanti
Universitas Pembangunan "Nasional" Veteran Jawa Timur, Indonesia *
Dwi Suhartini
Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
Sofie Yunida Putri
Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i0.913
Published April 16, 2023
Keywords
  • whistleblowing intentions,
  • Machiavellian personality,
  • commitment professionalism,
  • self-efficacy,
  • accounting students
How to Cite
Azmiyanti, R., Suhartini, D., & Yunida Putri, S. (2023). Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students. Indonesian Journal of Law and Economics Review, 18(2), 10.21070/ijler.v19i0.913. https://doi.org/10.21070/ijler.v19i0.913

Copyright (c) 2023 Rizdina Azmiyanti, Dwi Suhartini, Sofie Yunida Putri

Creative Commons License

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

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Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.
Highlights:

  • Personality traits significantly impact whistleblowing intentions.
  • Self-efficacy plays a crucial role in fostering ethical behavior.
  • Enhancing ethical awareness is vital for shaping future accountants.

Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.

 

 

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