Government Internal Auditor Whistleblowing Dataset Indonesia

Published: 14 July 2026| Version 1 | DOI: 10.17632/77w384tkpn.1
Contributor:
Meita Larasati

Description

Government_Internal_Auditor_Whistleblowing_Dataset_Indonesia is a validated survey dataset collected from government internal auditors working in public institutions, ministries, state universities, and other public sector organizations in DKI Jakarta, Indonesia. The dataset was developed to examine external whistleblowing intention using the Extended Theory of Planned Behavior (ETPB), integrating behavioral constructs with perceived good governance dimensions and trust in the anti-corruption agency. The repository contains a Microsoft Excel workbook comprising 15 worksheets documenting the complete data collection and analytical process. The validated dataset includes 380 observations (from 391 returned questionnaires after removing 11 multivariate outliers) and 51 variables, consisting of one respondent identification variable, 42 questionnaire items, and eight demographic variables. The repository also includes a README, codebook, variable coding scheme, descriptive statistics, non-response bias assessment, outlier detection, measurement model evaluation, structural model assessment, and hypothesis testing results.

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Categories

Auditing, Whistleblowing, Public Sector

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