Articles
DOI DOI: 10.62441/actainnovations.v63i.1080

INTERNAL AUDITOR WHISTLEBLOWING INTENTION IN THE LOCAL GOVERNMENT SUPERVISION CONTEXT: A QUALITATIVE STUDY OF THE BEKASI CITY GOVERNMENT INSPECTORATE

Ika Binti Sholeqah1, Gatot Soepriyanto1
  1. 1 Bina Nusantara University, Jakarta, Indonesia.

Abstract

Whistleblowing is a crucial instrument for achieving good, transparent, and accountable governance. In local government oversight, internal auditors assigned to the Inspectorate play a strategic role in detecting and reporting various forms of irregularities, fraud, and ethical violations that occur in government administration. However, the practice of whistleblowing within the government bureaucracy often faces various obstacles. This study aims to analyze and understand the whistleblowing intentions of internal auditors at the Bekasi City Government Inspectorate in the context of local government oversight. This study employed a qualitative approach with an interpretivist paradigm. Data collection techniques employed a descriptive qualitative approach, emphasizing in-depth exploration of the experiences, perceptions, and meanings of the research participants. The results indicate that whistleblowing intentions of internal auditors at the Bekasi City Inspectorate are more influenced by institutional factors than individual characteristics. Auditors with competence, integrity, and the intention to report still tend to remain silent if the organization does not provide a secure system, adequate protection, a supportive culture, and a strong leadership commitment to whistleblowing. Therefore, increasing the effectiveness of whistleblowing requires integrated improvements in systems, whistleblower protection regulations, organizational culture, and leadership support.

How to Cite

Sholeqah, I. B., & Soepriyanto, G. (2026). INTERNAL AUDITOR WHISTLEBLOWING INTENTION IN THE LOCAL GOVERNMENT SUPERVISION CONTEXT: A QUALITATIVE STUDY OF THE BEKASI CITY GOVERNMENT INSPECTORATE. ACTA INNOVATIONS, 63, 38–51. https://doi.org/10.62441/actainnovations.v63i.1080
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