The Effect of Organizational Characteristics on Whistleblowing Behavior for Identifying Fraud

The purpose of this research was to obtain empirical evidence about the effect of organizational characteristics such as respect and openness, cooperation and flexibility, fair treatment, and trust in supervisory authority, on whistleblowing behavior to identify fraud. This research used questionnaires to collect data, which were distributed to 96 employees among private companies in Jakarta. This research found out that respect and openness, cooperation and flexibility have positive effects on whistleblowing behavior. Meanwhile , trust in supervisory authority and fair treatment have no effect on whistleblowing behavior.