Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures (original) (raw)
Related papers
The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions
Journal of Accounting and Strategic Finance
Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in...
THE EFFECT OF ORGANIZATIONAL, INDIVIDUAL, AND DEMOGRAPHIC FACTORS ON THE WHISTLEBLOWING INTENTION
Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on the whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblow-ing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara
Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response ...
Determinant of internal auditor’s intention to perform whistleblowing: a proposed model
2019
So many years passed after SOX, fraud in corporation does not show a significant decrease, and only 7 percent of the cases were revealed through a whistleblowing system. BPR is an organization that have a significant weakness in fraud. This paper aims to formulate a research model related to the determination of the intention of internal auditors at BPR to take whistleblowing actions. The model proposed in this paper is derived from Theory of Planned Behavior and Social Cognitif Theory. Variables used in this model are attitude, social norm, perceived behavioural control, self efficacy, and outcome expectation. This research is expected to make a theoretical, scientific, insightful, and literary contribution related to the factors that influence the intention of an internal auditor at BPR to conduct whistleblowing in terms of the TPB and SCT model.
The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions
This study adopts the Theory of Planned Behaviour as an underlying model to investigate its relevance, by examining the link between attitude, subjective norm and perceived behavioural control to account for whistle-blowing intentions. The data were analysed using a structural equation modelling (SEM) technique with the use of Partial Least Square approach (PLS). Using a sample of 262 Malaysian police officers, the analysis showed that TPB provides a sound framework for predicting both internal and external whistle-blowing intentions. Additionally, both internal and external whistle-blowing intentions are significantly influenced by attitude. Subjective norm is found to positively influence internal whistle-blowing intentions, while perceived behavioural control positively influences external whistle-blowing intentions. Hence, it is hoped that the results of this study will be a useful source of information to law makers, policy makers, institutions, management and the like in supporting whistle-blowing practices and thus enhancing accountability and strengthening good corporate governance in work places.
Integrated Journal of Business and Economics, 2020
This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined individual factors that can influence intention to conduct whistleblowing by applying the Theory of Planned Behavior, namely behavioral attitudes, subjective norms and perceived behavioral on the employees of the Purbalingga Tax Office and employees of Purwokerto Tax Office. This research was conducted at the Purbalingga Tax Office and Purwokerto Tax Office. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing information, and (3) there is positive effect of perceived behavi...
2021
The study aims to empirically examine the variables relationship and the effect of retaliation, legal protection, financial incentives, on whistle-blowing intention with organizational commitment as moderating variable. Questionnaires were distributed to collect data from the employees of banks classified in Book IV, namely PT Bank Rakyat Indonesia Tbk., PT Bank Mandiri Tbk., PT Bank Negara Indonesia Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., and PT Bank Panin Tbk. They occupied various position levels and the number of respondents reached 190 persons. Subsequently. The questionnaires were then analyzed using SEM (Structural Equation Modeling) and processed using the software SmartPLS Version 3.2.9. Based on the analysis results, it shows that retaliation variable has a negative effect on whistle-blowing intention, while legal protection, financial incentives, and organizational commitment have a positive effect on whistle-blowing intention. Organizational commitment ...
Jurnal AKSI (Akuntansi dan Sistem Informasi)
The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced b...
Exploring the Whistleblowing Intention
Asia Proceedings of Social Sciences
This study’s goal is to understand how individual and situational factors influencing the employee’s psychological condition, which can impact the decision in conducting whistleblowing. This research type is descriptive qualitative. This study sample was the senior year students in the city of Bandung, Indonesia, who were undergoing the internship process with the purposive sampling sample collection technique. This research shows that employee sights materiality and advantages by doing the whistleblowing. Even if their whistleblowing result is not a success and gets the consequences, but they believe that they had done something right by doing the whistleblowing because of their moral responsibility. Through this research, organizations can get a new perspective in preparing a whistleblowing system, culture, and atmosphere that is suitable for whistleblowers so that the company will be more protected from possible frauds. This study has limitations on the theory used in looking at ...