Dataset on External Whistleblowing Intention among Government Internal Auditors in Indonesia

An Extended Theory of Planned Behavior Approach

Abstract

This article presents a validated dataset on external whistleblowing intention among government internal auditors in Indonesia, developed within the Extended Theory of Planned Behavior (ETPB) framework. Publicly available whistleblowing datasets rarely integrate behavioral and governance-related determinants and seldom involve government internal auditors, a professional group that is difficult to access because of the sensitive nature of fraud and corruption reporting. Data were collected through a cross sectional online survey of government internal auditors in DKI Jakarta using a structured questionnaire adapted from established studies. A total of 391 responses were obtained, of which 380 valid observations were retained after multivariate outlier screening. The dataset comprises 51 variables, including 42 questionnaire items measuring external whistleblowing intention, attitude, subjective norm, perceived behavioral control, perceived good governance dimensions, trust in the anti-corruption agency, and eight demographic variables. Comprehensive data quality procedures, including missing value assessment, outlier detection, normality analysis, non-response bias testing, and measurement model evaluation, were conducted to ensure data reliability and reusability. The repository is accompanied by a codebook and analytical documentation that facilitate replication studies, comparative research, secondary data analysis, and methodological testing. This dataset provides a valuable resource for governance, public administration, accounting, and ethical decision-making research while promoting transparency, reproducibility, and future theory development.