Title:
Fundamental Factors Influencing on Whistleblowing: A Systematic Literature Review

Authors:
Sigit Handoyo, Indonesia

Abstract:

This systematic literature review was conducted with the aim of synthesizing the results of studies on whistleblowing from the perspective of psychological, moral, and ethical factors that shape whistleblowing behavior and the role of organizations in creating conditions for whistleblowing behavior. The analysis was conducted with a qualitative approach using content analysis from the results of studies on whistleblowing from 1970 to 2026. The study approach was carried out using the PRISMA method and with the help of Nvivo software version 12. From this systematic literature review, it can be concluded that the fundamental factors for someone to carry out whistleblowing actions are greatly influenced by psychological, moral, and ethical factors where these factors play a very important role for whistleblowers in making decisions about their willingness to report violations when faced with dilemmas such as fear of threats, retaliation, and silencing which are very dominant factors. Therefore, the creation of a good ethical climate and accompanied by ethical leadership and legal protection for whistleblowers will provide a positive climate in the organization to reduce unethical and illegal actions. The implication of the results of this systematic literature review is that related parties such as organizations that implement fraud prevention with a whistleblowing system must be able to provide a sense of security and comfort for whistleblowers to carry out their intentions in exposing fraud.

DOI: https://doi.org/10.51505/IJEBMR.2026.10701