DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

Sholihun Sholihun, Harti Budi Yanti

Abstract


This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions. 


Keywords


Anonymous Reporting Channels; Organizational Commitment; Personal Cost; Seriusness of Wrongdoing; Whistleblowing Incentives; Whistleblowing Intentions.

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Abdullah, M. W. (2017). Deteriminan Intensi Auditor Melakukan Tindakan Whistleblowing dengan Perlindungan Hukum sebagai Variabel Moderasi. Jurnal Ekonomi dan Keuangan (Ekuitas), 1(3), 385–407.

Abdillah, Willy. 2018. Metode Penelitian Terpadu Sistem Informasi: Pemodelan Teoretis, Pengukuran, dan Pengujian Statistis. Yogyakarta: ANDI.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.

Akbar, T. E. 2016. Pengaruh Saluran Pelaporan Pelanggaran dan Personal Cost terhadap Minat Untuk Melaporkan Kecurangan pada Pengadaan Barang/Jasa Pemerintah. Simposium Nasional Akuntansi XIX Lampung,1-25.

Aliyah, S. (2015). Analisis Faktor-Faktor yang Mempengaruhi Minat Pegawai dalam Melakukan Tindakan Whistleblowing. Jurnal Dinamika Ekonomi dan Bisnis, 173-189.

Aliyah, Siti dan Ichwan Marisan (2017). Analisis Faktor-Faktor Yang Mempengaruhi Minat Pegawai Melakukan Tindakan Whistleblowing dengan Reward Model sebagai Variabel Moderating. Jurnal Dinamika Ekonomi dan Bisnis, Vol 14(1).

Alleyne, P. (2016). The Influence of Organisational Commitment and Corporate Ethical Values On Non-Public Accountants’ Whistleblowing Intentions In Barbados. Journal of Applied Accounting Research, 17(2), 190–210.

Alleyne, P., Soverall, W. C, Broome, T., & Pierce, A. (2017). Perceptions, Predictors and Consequences of Whistleblowing Among Accounting Employees in Barbados. Meditary Accountancy Research, 25(2), 241-267.

Alleyne, P., & Chandler, M. (2018). Examining The Potential Impact of Whistleblowing On Corruption in The Caribbean’s Financial Sector. Corruption Scandals and Their Global Impacts. Abingdon, UK: Routledge, 34-56.

Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The Impact of Financial Incentives And Perceptions of Seriousness On Whistleblowing Intention. Journal of Business Ethics, 151(1), 165-178.

Bagustianto, R. 2015. Faktor-Faktor yang Mempengaruhi Minat Pegawai Negeri Sipil (PNS) Untuk Melakukan Tindakan Whistleblowing (Studi Kasus pada PNS BPK RI). Jurnal Ekonomi dan Keuangan ,276-295.

Boo, E. F., Ng, T. B.-P., & Shankar, P. G. (2016). Effects of Incentive Scheme And Working Relationship On Whistle-Blowing In An Audit Setting. Auditing: A Journal of Practice & Theory, 35(4), 23–38.

Brown, J. O., Hays, J., & Stuebs, M. T. (2016). Modeling Accountant Whistleblowing Intentions: Applying The Theory of Planned Behavior and The Fraud Triangle. Accounting & the Public Interest, 16(1), 28–56.

Chang, S. I., Tsai, C. F., Shih, D. H., & Hwang, C. L. (2008). The Development of Audit Detection Risk Assessment System: Using The Fuzzy Theory and Audit Risk Model. Expert Systems with Applications, 35(3), 1053-1067.

Directory IAPI. (2019). Retrieved from IAPI: https://iapi.or.id/Iapi/detail/672

Eisenberg, N., & Mussen, P. H. (1989). The Roots of Prosocial Behavior In Children. Cambridge University Press.

Gao, Jingyu, Robert Greenberg dan Bernard Wong-On-Wing. 2015. Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status. Journal of Business Ethics. Vol. 126: 85-99.

Ghozali, I. (2015) Aplikasi Analisis Multivariance dan Program SPSS. Semarang: Badan Penerbit Universitas Diponorogo.

Husniati, S. 2017. Faktor-Faktor yang Mempengaruhi Intensi Untuk Melakukan Whistleblowing Internal. JOM Fekon ,1223-1237.

Latan, H., Jabbour, C. J. C., & de Sousa Jabbour, A. B. L. (2017). Ethical Awareness, Ethical Judgment, and Whistleblowing: A Moderated Mediation Analysis. In Partial Least Squares Path Modeling (pp. 311-337). Springer, Cham.

Latan, H., Jabbour, C. J. C., & de Sousa Jabbour, A. B. L. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189-204.

Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for The Moderation Effects. Journal of Business Ethics, 152(2), 573-588.

Lestari, R. dan Rizal Yaya. (2017). Whistleblowing dan Faktor-Faktor yang Mempengaruhi Niat Melaksanakannya oleh Aparatur Sipil Negara. Jurnal Akuntansi, 336-350.

Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4(1), 1-16.

Putriana, A., Hariadi, B., & Prihatiningtias, Y. W. (2018). Factors Affecting Intention On Whistleblowing: An Analysis On Moderated Model of Whistleblowing Channel. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 4(2), 125-145.

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.

Setyawati, I., Ardiyani, K., dan Sutrisno, C. R. 2015. Faktor-Faktor yang Mempengaruhi Niat untuk Melakukan Whistleblowing Internal. Jurnal Ekonomi dan Bisnis, 17(2), 22–33.

Taufik, M., & Jain, P. K. (2016). A Study of Build Edge Profile for Prediction of Surface Roughness in Fused Deposition Modeling. Journal of Manufacturing Science and Engineering, 138(6).

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.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.