THE FACTORS IN INTENTION TO DO WHISTLEBLOWING
EMPIRICAL STUDY IN OPD KUANTAN SINGINGI
Keywords:
whistleblowing, personal cost, level of seriousness of fraud, organizational commitment
Abstract
Introduction/Main Objectives: Whistleblowing means information by an employee believed to be related to violations of laws, regulations, codes of conduct, professional speech, or procedural errors, corruption, abuse of authority, or threats to public safety and workplace safety. It is an act of disclosure. Background issue: Corruption is a big concern, but not all can be solved. Novelty: While whistleblowing investigations are typically conducted in the private sector, in this case the whistleblowing investigation is more recent as it is conducted in the government sector. Research method: This study is a quantitative study of all regional tissue populations and uses a targeted sampling technique using criteria. The main sources of research data are distribution of questionnaires and reference books and academic papers. The analysis used to test the data is multiple linear regression. Findings/Results: The results of this study show that individual cost variables, fraud severity, and organizational commitment influence intentions to take whistleblowing actions. Conclusion: Based on the discussion in the study, we can conclude that whistleblowing is an important study in the government sector, influenced by personal cost factors, fraud severity, and organizational commitment
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References
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jebi/article/viewFile/334/314
Taiwo, S.F. (2015). Effects of Whistle Blowing Practices on Organizational Performance in the Nigerian Public Sector: Empirical Facts from selected Local Government in Lagos & Ogun State. Journal of Marketing and Management, 6(1), 41–61.
Taylor, E.Z., & Curtis, M.B. (2010). An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting Springer. Journal of Business Ethics, 93(1), 21–37. https://doi.org/10.1007/s10551-009-0179-9
Winardi, R.D. (2013). The Influence of Individual and Situational Factors on Lower-Level Civil Servants’ Whistle-Blowing Intention in Indonesia. Journal of Indonesian Economy and Business, 28(3), 361–376
Andrade, J.A. (2015). Reconceptualising Whistleblowing in a Complex World. Journal of Business Ethics, 128, 321–335.
Bagustianto, R., & Nurkholis. (2015). Faktor-faktor yang Mempengaruhi Minat Pegawai Negeri Sipil (PNS) untuk Melakukan Tindakan Wistleblowing (Studi pada PNS BPK RI). Ekuitas: Jurnal Ekonomi dan Keuangan, 19(2), 276–295. Retrieved from https://ejournal.stiesia.ac.id/ekuitas/article/view/91/86
Basri, S.A., Marsam, A.D., Majid, R.A., Abu, N.A., & Mohamed, N. (2017). Reinforcement tool of whistleblowing to eradicate fraud in the public sector. SHS Web of Conference, 36, 1–6.
Brown, A.J. 2008. Whistleblowing in the Australian Public Sector: Enchancing the Theory
and Practice of Internal Witness Management in Public Sector Organisations. Australia:
ANU Press.
Caillier, J.G. (2017). An examination of the role whistle-blowing education plays in the whistle-blowing process. The Social Science Journal, 54, 4–12.
Chiu R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43(1–2), 65–74. https://doi.org/10.1023/A:1022911215204
Cho, Y.J., & Song, H.J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4), 450–472.
Curtis, M.B. (2006). Are Audit-related Ethical Decisions Dependent upon Mood? Journal of Business Ethics, 68(2), 191–209. https://doi.org/10.1007/s10551-006-9066-9
Diniastri, E. (2010). Korupsi, Whistleblowing dan Etika Organisasi. Tesis. Universitas Brawijaya.
Gao, L., & Brink, A.G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1–13.
Ghani, N.A., Galbreath, J., & Evans, R. (2013). Predicting Whistle-Blowing Intention Among Supervisors in Malaysia. Journal of Global Management, 3(1), 1–18.
Hanif, R.A., & Odiatma, F. (2017). Pengaruh Personal Cost Reporting, Status Wrong Doer, dan Tingkat Keseriusan Kesalahan terhadap Whistleblowing Intention. Jurnal Akuntansi Keuangan Dan Bisnis, 10 (1), 11–20.
Indriani, M., Yulia, A., Nadirsyah, N., & Ariska, L.P. (2019). Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level. Jurnal of Accounting and Investment, 20 (2), 129–151. https://doi.org/10.18196/jai.2002121
Janitra, Wimpi A., Hardi, H., & Wiguna, M. (2017). Pengaruh Orientasi Etika, Komitmen Profesional, Komitmen Organisasi, dan Sensitivitas Etis terhadap Internal Whistleblowing (Studi Empiris pada Skpd Kota Pekanbaru). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1208–1222.
Kaplan, S.E., Whitecotton, S.M. (2001). An Examination of Auditors' Reporting Intentions When another Auditor Is Offered Client Employment. Auditing Journal of Practice & Theory, 20(1), 45-63. https://doi.org/10.2308/aud.2001.20.1.45
Kreshastuti, D.K. 2014. Analisis Faktor-Faktor yang Memengaruhi Intensi Auditor untuk Melakukan Tindakan Whistleblowing (Studi Empiris pada Kantor Akuntan Publik di Semarang). Diponegoro Journal of Accounting, 3(2), 1–15.
Kuryanto, K., & Syarifuddin, M. 2011. Pengaruh Modal Intelektual terhadap Kinerja Perusahaan. Simposium Nasional Akuntansi XI, Pontianak. Ikatan Akuntansi Indonesia.
Maulana, R. (2016). The Effects of Planned Behavior, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention (Empirical Study of Accounting Students at Universitas Brawijaya). Jurnal Ilmiah Mahasiswa Faculty of Economics and Business, University of Brawijaya, 7(2), 1–18.
Miceli, M.P., Near, J.P., & Schwenk, C.R. (1991). Who Blows the Whistle and Why? Industrial and Labor Relations Review, 45(1), 113–130. https://doi.org/10.1177/001979399104500108
Mowday, R.T., Steers, R.M., & Porter, L.W. (1979). Organizational commitment questionnaire. Journal of Vocational Behavior, 14(2), 224–247. https://doi.org/10.1016/0001-8791(79)90072-1
Naukoko, P.A. (2014). Akuntansi Sumber Daya Manusia. Going Concern: Jurnal Riset Akuntansi, 9(3), 43–51. https://doi.org/10.32400/gc.9.3.6123.2014
Near, J.P., & Miceli, M.P. (1985). Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4, 1–16. https://doi.org/10.1007/BF00382668
Pramugalih, A.A., Tarjo, & Prasetyono. (2020). The Effect of Whistle-blower Protection and Personal Cost Towards Whistleblowing Intentions. International Colloquium on Forensics Accounting and Governance (ICFAG), 1(1), 1–12.
Prasetyo, M.F., Purnamasari, P., & Maemunah, M. (2017.) Pengaruh Tingkat Keseriusan Pelanggaran, Faktor Demografi dan Faktor Organisasional terhadap Intensi Whistleblowing (Survey pada Karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat). Kajian Akuntansi, 18(2), 124–132.
Rifki, R., Hardi, H., & Wiguna, M. (2018). Pengaruh Komitmen Profesional, Personal Cost, Locus of Control, Sifat Machiavellian dan Tingkat Keseriusan Kecurangan Terhadap Intensi Untuk Melakukan Whistleblowing Internal (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kuantan Singingi). Jurnal Online Mahasiswa (JOM) Fakultas Ekonomi Universitas Riau, 1(1), 1–15.
Schultz, J.J., Johnson, D.A., Morris, D., & Dyrnes, S. (1993). An Investigation of The Reporting of Questionable Acts in An International Setting. Journal of Accounting Research, 31, 75–103. https://doi.org/10.2307/2491165
Setiawati, L.P., & Sari, M.M.R. (2016). Profesionalisme, Komitmen Organisasi, Intensitas Moral dan Tindakan Akuntan Melakukan Whistleblowing. E-Jurnal Akuntansi, 17(1), 257–282.
Setyawati, I., Ardiyani, K., & Sutrisno, C.R. (2015). Faktor-faktor yang Mempengaruhi Niat untuk Melakukan Whistleblowing Internal (The Factors Influencing Internal Whistleblowing Intentions). Jurnal Ekonomi dan Bisnis, 17(2), 22–33. Retrieved from http://jurnal.unikal.ac.id/index.php/
jebi/article/viewFile/334/314
Taiwo, S.F. (2015). Effects of Whistle Blowing Practices on Organizational Performance in the Nigerian Public Sector: Empirical Facts from selected Local Government in Lagos & Ogun State. Journal of Marketing and Management, 6(1), 41–61.
Taylor, E.Z., & Curtis, M.B. (2010). An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting Springer. Journal of Business Ethics, 93(1), 21–37. https://doi.org/10.1007/s10551-009-0179-9
Winardi, R.D. (2013). The Influence of Individual and Situational Factors on Lower-Level Civil Servants’ Whistle-Blowing Intention in Indonesia. Journal of Indonesian Economy and Business, 28(3), 361–376
Published
2023-05-15
How to Cite
Menhard, M., & Safrizal, S. (2023). THE FACTORS IN INTENTION TO DO WHISTLEBLOWING. Pattimura Proceeding: Conference of Science and Technology, 25-32. Retrieved from https://ojs3.unpatti.ac.id/index.php/pcst/article/view/9270
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