The Effect of Good Governance on Whistleblowing Intention: The Mediating Role of Public Trust in Village Fund Management

Authors

  • Rifdah Shafa Fatwa Auliah Faculty of Economics and Business, Universitas Diponegoro, Indonesia
  • Warsito Kawedar Faculty of Economics and Business, Universitas Diponegoro, Indonesia

DOI:

https://doi.org/10.14738/abr.1409.12051

Keywords:

Transparency, Accountability, Good Governance, Public Trust, Whistleblowing Intention, Village Fund

Abstract

This study aims to examine village communities' perception of good governance, public trust, and whistleblowing intention and to analyze the effect of good governance on whistleblowing Intention through the mediating variable of public trust in village governments based on the principles of transparency and accountability. Whistleblowing is considered one of the mechanisms for uncovering violations within organizations. One of the factors that encourages whistleblowing is an individual's perception of good governance public trust within the organization. This study employed a quantitative approach using Microsoft Excel 2019 and Partial Least Squares (PLS) methods to identify the effect of good governance, public trust on whistleblowing intention. Data were collected through a survey conducted on 100 students from village in Indonesia. The research results show that transparency and accountability have a positive effect on public trust. Transparency has a positive and significant effect on whistleblowing Intention, whereas accountability does not have a significant effect on whistleblowing Intention. Furthermore, the mediation analysis reveals that public trust is unable to significantly mediate the relationship between transparency and accountability on whistleblowing Intention.

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Published

2026-09-09

How to Cite

Auliah, R. S. F., & Kawedar, W. (2026). The Effect of Good Governance on Whistleblowing Intention: The Mediating Role of Public Trust in Village Fund Management. Archives of Business Research, 14(09), 01–14. https://doi.org/10.14738/abr.1409.12051