Nurdiana Ningsih
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The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture
Public and Municipal Finance Volume 13, 2024 Issue #1 pp. 162-173
Views: 450 Downloads: 157 TO CITE АНОТАЦІЯDuring forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting fraudulent activities and protecting the rights of whistleblowers, promoting transparency and accountability in public organizations. This study aims to analyze and explain the impact of attitudes, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention moderated by local culture. This analysis was conducted on local government internal auditors in 24 districts/cities in South Sulawesi Province, Indonesia. Research data were collected through questionnaires with a total research sample of 246 respondents and analyzed using multiple linear regression analysis and moderated regression analysis using the SPSS version 23 application. The research findings show that attitudes, perceived behavioral control, and organizational commitment have a significant effect on whistleblowing intention, while subjective norms do not have a significant effect on whistleblowing intention. Furthermore, regional culture moderates the influence of subjective norms and perceived behavioral control on whistleblowing intention but is unable to moderate the influence of attitudes and organizational commitment on whistleblowing intention.
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Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection
Problems and Perspectives in Management Volume 22, 2024 Issue #3 pp. 606-615
Views: 270 Downloads: 61 TO CITE АНОТАЦІЯNowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers. The study aims to investigate the effect of organizational commitment, perceived seriousness, and law protection on whistleblowing intentions. The sample included 186 respondents. Questionnaires were distributed among internal auditors of local governments in South Sulawesi Province, Indonesia. The research data were analyzed using multiple linear regression analysis and moderated regression using SPSS version 23. The results showed that organizational commitment influenced the auditor’s whistleblowing intention (β = 0.459; p-value = 0.000 < 0.05). However, the perception of seriousness does not influence the intensity of auditors’ whistleblowing intention (β = 0.004; p-value = 0.950 < 0.05). In addition, the results showed that law protection moderated the influence of organizational commitment (β = 0.014; p-value = 0.000 < 0.05) but did not moderate the influence of perceived seriousness on the auditor’s whistleblowing intention (β = –0.001; p-value = 0.849 < 0.05).
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Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach
Public and Municipal Finance Volume 14, 2025 Issue #1 pp. 106-116
Views: 76 Downloads: 24 TO CITE АНОТАЦІЯThe purpose of this study is to analyze the factors that influence the occurrence of accounting fraud in local governments using the fraud hexagon theory. This study focused on Enrekang Regency government employees in South Sulawesi Province, Indonesia. Data were collected by distributing questionnaires to financial managers in 38 offices, agencies, and divisions. Then, using the purposive sampling method, 157 local government employees were selected for the study. Data were analyzed using multiple linear regression analysis via SPSS version 23 software. The results showed that pressure, collusion, opportunity, and rationalization have a significant positive impact on corruption (β = 0.480, p-value 0.000 < 0.05; β = 0.211, p-value 0.001 < 0.05; β = 0.511, p-value 0.000 < 0.05; β = 0.133, p-value 0.020 < 0.05, respectively). Capability has an insignificant impact on corruption (β = 0.021, p-value 0.643 < 0.05), while arrogance has a significant negative impact on corruption (β = –0.229, p-value 0.004 < 0.05). The study offers implications for academics as the findings can be used as an additional reference for research in the field of fraud hexagon and corruption. The research results can contribute to theory development, particularly those related to fraud theory, as well as add empirical evidence in accounting research studies, particularly in terms of factors that influence corruption.
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