Keywords:
good governance
trust
whistleblowing
internal auditor
anti-corruption agency

  • Abstract

    This study examines the effect of perceived good governance on external whistleblowing intention, with trust to Anti-Corruption Agency (ACA) serving as a mediating variable. The study focuses on government internal auditors in Indonesia, a context characterized by high corruption risks and fragile institutional trust. A quantitative survey design was employed, involving 380 government internal auditors working across ministries and governmental institutions in DKI Jakarta. Data were analyzed using PLS-SEM. The findings indicate that transparency, accountability, responsiveness, rule of law, and independence do not have a direct effect on external whistleblowing intention. However, all governance dimensions significantly enhance trust to  ACA, which in turn increases external whistleblowing intention. Mediation analysis further reveals that trust selectively transmits the effects of transparency, responsiveness, and rule of law to whistleblowing intention. This study makes a clear contribution by demonstrating that strengthening external whistleblowing systems requires more than formal governance reforms. Instead, effective whistleblowing depends critically on the ability of anti-corruption agencies to build credible institutional trust through visible responsiveness, legal certainty, and consistent follow-up on reported cases. These findings offer actionable insights for policymakers and anti-corruption institutions seeking to improve reporting participation and the overall effectiveness of corruption control mechanisms.

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Larasati, M., Sharif, Z., & Saad, R. A. J. (2026). Explaining external whistleblowing intention through trust: Evidence from Indonesia’s government internal auditor. Multidisciplinary Science Journal, (| Accepted Articles). Retrieved from https://malque.pub/ojs/index.php/msj/article/view/16014
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