The Role Of Organizational Supporting In Moderating The Whistleblowing Behavior Intention (original) (raw)
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2018
The purpose of this study is to examine the influencing factors of whistleblowing intention among Government Internal Control Staffs in Inspektorat Provinsi Bali, by using three factors that affect intention based on theory planned of behavior such as attitude toward the behavior, subjective norm and perceived behavioral control. The population of this study are The Government Internal Control Staffs in Inspektorat Provinsi Bali, which using purposive sampling method to specify the sample. Total 57 questionnaires distributed to Inspektorat Provinsi Bali, 54 questionnaires were back and 49 questionnaires were filled out completely by respondent, that used as the sample for this research. The questionnaires distributed directly to Inspektorat Provinsi Bali’s Office. The data were analyzed by using multiple linear regressions. The analysis shows that subjective norm and perceived behavioral control have positive effect on whistleblowing intention among Government Internal Control Staff...
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...
This study aims to provide a review of the effect of locus of control and professionalism on whistleblowing intention and organization commitment as a moderating variable. The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 97 auditors and the technique of determining the sample uses simple random sampling and the sample is choosen randomly regardless of the level in the member of the population with a total sample of 78 respondents. The data were analyzed using moderated regression analysis (MRA) by means of SPSS version 22 software. The results of the research indicate that (1) locus of control has a positive and significant effect on whistleblowing intention; (2) professionalism has a positive and significant effect on whistleblowing intention; (3) organizational commitment moderates and strengthens the relationship of locus of control on whistleblowing intention; and (4) organizational commitment moderates and strengthens the relationship professionalism on whistleblowing intention.
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.
Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention
Jurnal AKSI (Akuntansi dan Sistem Informasi)
This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.
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 ...
Reporting Misdeeds: An Evaluation on Intention to Blowing the Whistle
International Journal of Social Science and Humanity, 2014
The aims of this study are two folds, to identify whether intention to whistle blow exists; and to ascertain the relationship between perceived organizational support, channel of communication, attitude and intention to blow the whistle. The study was conducted in seven public offices in West Malaysia, involving 511 employees. The findings indicate that all the predicted elements are moderately associated with the act of whistle blowing. On the other hand, channel of communication is proven to be the most dominant variable where the existence of facilities to complaint is seen as the driver for employees to move forward and tell the truth. Moreover internal programs held by the organizations also supported the findings, as a powerful tool to create awareness of the importance to blow the whistle within the organization setting; while fair and just treatments by the organization have generated trust and confidence amongst the employees where they feel empowered and belongingness. Whistle blowing is also perceived as a new commitment by the respondents as reflecting their loyalties to the organization.
The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention
Jurnal AKSI (Akuntansi dan Sistem Informasi)
This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana Christian University, who already took auditing subjects. Collection data was carried out using questionnaires, and the data analysis technique used is multiple regression analysis. This study indicates that the ethical climate principle has a positive effect but does not significantly influence whistleblowing intention and internal locus of control has a positive effect on whistleblowing intention
The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention
Accounting and Finance Studies
We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the i...
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 ...