KMAN Publication Inc. (KMANPUB) International Journal of Innovation Management and Organizational Behavior (IJIMOB) 3041-8992 5 Serial Number 19 2025 03 01 The Impact of Organizational and Situational Factors on the Relationship Between Disclosure Triangle Elements and Auditors' Whistleblowing Motivation The Impact of Organizational and Situational Factors on the Relationship Between Disclosure Triangle Elements and Auditors' Whistleblowing Motivation 112 121 10.61838/kman.ijimob.5.2.13 EN Journal Article 2024 09 21 <table> <tbody> <tr> <td> <p><strong>Objective:</strong> This study aims to investigate the impact of organizational and situational factors on the relationship between disclosure triangle elements and internal auditors' whistleblowing motivation.</p> <p><strong>Methodology:</strong> The research employs a descriptive survey method, using a cross-sectional design and structural equation modeling to analyze data collected from a sample of 384 internal auditors through a questionnaire.</p> <p><strong>Findings:</strong> The results reveal that the disclosure triangle elements, specifically opportunity and rationalization, positively influence whistleblowing motivation, while pressure does not have a significant effect. Additionally, organizational and situational factors do not moderate the relationship between disclosure triangle elements and whistleblowing motivation.</p> </td> </tr> </tbody> </table> <p><strong>Conclusion:</strong> Whistleblowing motivation is significantly driven by opportunity and rationalization, but organizational and situational factors fail to exert a moderating influence, emphasizing the need for ethical support and rational justification mechanisms within organizations to encourage whistleblowing behavior.</p> Disclosure Triangle Auditors' Whistleblowing Organizational Factors Situational Factors https://journals.kmanpub.com/index.php/ijimob/article/download/3370/5051