A Study of Whistleblowing Intentions in Government Sector (original) (raw)

Factors influencing whistleblowing intentions among government officials: A Malaysian study

Deleted Journal, 2024

The aim of this study is to determine the factors that influence the intention of officials in the ministries of the Malaysian Federal Government to engage in whistleblowing. Specifically, this study investigates whether individual belief, societal pressure, level of misconduct, and the status of the perpetrator can influence government officials in whistleblowing. Data from 147 officials is collected by questionnaire and analyzed using Statistical Packages for Social Science (SPSS) version 28. Empirically, this study shows that two factors, namely, societal pressure and the level of misconduct, significantly influence the intention of government officials to engage in whistleblowing, but not the individual belief and status of the perpetrator. The results of this study suggest that the government can support government officials to increase their awareness of whistleblowing so that they fully understand the importance of whistleblowing to the government and society. This can be done through training programmes for government officials. This study can help the government identify the officials' perspectives on whistleblowing intentions and understand the potential issues that may influence the effectiveness or ineffectiveness of whistleblowing in their organisation.

Fraud, Whistleblowing System, and Behavioral Aspect in Public Sector

2020

Whistleblowing is a form of anti-fraud strategy that can be applied in various organizations, including in the public sector. The facts show that public sector fraud in Indonesia is still going on, although it has implemented the whistleblowing system in the government sector. Fraud triangle indicates that fraud caused by pressure, opportunity and rationalization. Of these three factors, pressure and rationalization are influenced by individual factors. This indicates that the individual factor becomes one of the causes of fraud. Individual factors can be traced to behavioral aspects. This research presents a variety of whistleblowing mechanisms in the context of behavioral aspects.

Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2019

The purpose of this research is to analyze the influence of organizational, individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions.

Factors Influencing the Whistleblowing System in the Government of Jakarta Capital Special Region, Indonesia

Journal of Economics, Finance And Management Studies

This study aims to examine factors influencing the whistleblowing system in the governmental institution (i.e., attitude-behavior, norm values, and employee solidarity) which is represented by the government of Jakarta Capital Special Region (Daerah Khusus Ibukota/DKI). A quantitative approach is used to collect the data by giving questionnaires to the respondents in all institutions of regional apparatus of the work unit (satuan kerja perangkat daerah/SKPD) in Jakarta with the total sample selected being 42. Respondents were selected using a puIDRosive sampling method where one SKPD was given one questionnaire. The findings show that all of the independent variables (i.e., attitude-behavior, norm values, and employee solidarity) do not have an influence on the occurrence of whistleblowing in SKPD of Jakarta Capital Special Region. The implication of this research is the need to install knowledge in employees about the meaning of the whistleblowing system, increase the role of norms...

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia

SHS Web of Conferences, 2017

This research aims to examine the influence of ewuh-pakewuh culture, attitude, perceived behavioral control, personal responsibility for reporting, and personal cost of reporting on the whistleblowing intentions among civil servants in the Directorate General of Taxation and perceived organizational support as moderation variable. This research uses primary data collected through the questionnaire. The data analysis is Structural Equation Model (SEM) with SmartPLS 2.0 software. This study employs a whole population as sample resulting 117 employees of Directorate General of Taxation. This research is divided into two scenarios: less serious corruption case and serious corruption case. The results of this research indicate mixed results. It seems that level of violation might affect the result.

Elements Which Trigger Employee's Intention to Disclose Fraud via a Whistleblowing System: A Case Study

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 ...

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.

Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

Whistleblowing is an internal control system that be a way to reduce or eradicate fraud. This paper focuses on investigating the reasons for whistleblowing is not a preferred method to eradicate fraud. This paper starts with defining the term "whistleblowing". In its simplest form, whistleblowing involves the act of reporting improper conduct within an organisation to internal or external parties. This paper explains the issues and effects concerning whistleblowing. One of the issues is the violation of public trust. Lastly, this paper will describe the reasons for resistance of people to blow the whistle. Among the reasons is the fear of reprisal. This is a concept paper and it aims to conduct interview session with the Head for every local authority in Melaka. The findings of this paper can be used by the Government to create a new model related to whistleblowing to eradicate fraud in public sector. The Government could use this paper as the support to enhance the achievement of National Key Result Areas (NKRAs) Against Corruption.

Retaliatory effect on whistle blowing intentions: a study of Indian employees

Journal of Financial Crime, 2020

PurposeThis paper attempts to find the essence of whistleblowing in organizational structures, to reflect on whistleblowing mechanism and the perception of whistleblowing in the working class of a country. Whistleblowing is exhibited as one of the quintessential elements of corporate governance to prevent or detect inundating corporate frauds. This study examines the whistleblowing intentions and its precursors with the knowledge of repercussions, in context of Indian employees.Design/methodology/approachPrimary data has been analysed herein using a structured questionnaire from 396 Indian employees of public and private sector companies of India using, multiple regression analysis.FindingsIt provides evidence that personal factors like organizational commitment, locus of control impact whistleblowing intentions vary by the type of fraud the employee encounters. The study presents a case for variation of considerable extent in non-financial fraud and financial fraud. Further, the ki...

The Influence of Supervisor�s Support and Protection Against Whistleblowing Decision in The Organizations of Local Government In Indonesia

The Indonesian Journal of Accounting Research, 2018

: The purpose of this study is to empirically examine the influence of supervisor's support and protection against whistleblowing decision in the organizations of local government in Indonesia. Also, under a condition of superior support and protection, this study examines the effects of auditors' and non-auditor/employees' types of work in the organization of local governments towards the decision on whistleblowing the fraud. This research uses the experimental method to 48 students of Master of Accounting in a large state-owned university. By using four-case scenarios, participants were asked to answer the possibility to whistleblow the fraud that occurred in a local government organization. The results of this research indicate that the employee would be courageous to whistleblow the fraud when they feel supported by their employers. The results also explain the importance of protection for whistleblowers. The results indicate that high protection is still required by...