Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection
-
DOIhttp://dx.doi.org/10.21511/ppm.22(3).2024.46
-
Article InfoVolume 22 2024, Issue #3, pp. 606-615
- 113 Views
-
18 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
Nowadays, 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).
- Keywords
-
JEL Classification (Paper profile tab)H83, K40, M41
-
References42
-
Tables5
-
Figures0
-
- Table 1. Demographics of research respondents
- Table 2. Validity and reliability results
- Table 3. Classical assumption testing
- Table 4. Analysis results
- Table 5. Moderation regression analysis
-
- Abdullah, M. W., & Hasma, H. (2018). Determinan intensi auditor melakukan tindakan whistle-blowing dengan perlindungan hukum sebagai variabel moderasi [Determinants of auditor intention to take whistle-blowing action with legal protection as a moderating variable]. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(3). (In Indonesian).
- Agustiani, R., Lestari, P., & Arofah, T. (2019). Faktor-faktor yang mempengaruhi intensi whistleblowing dengan dilema etika sebagai variabel pemoderasi [Factors affecting whistleblowing intention with ethical dilemma as a moderating variable]. SAR (Soedirman Accounting Review), 3(1), 1-18. (In Indonesian).
- Ahmad, S., Malcolm, S. G., & Zubaidah, I. (2012). Internal whistleblowing intentions: A study of demographic and individual factors. Journal of Modern Accounting and Auditing, 8(11), 1632-1645.
- Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2015). Fraud examination. Boston: Cenage Learning.
- Alicia, F. (2021). Faktor-faktor yang memengaruhi niat individu melakukan whistleblowing: Studi analisis meta [Factors that influence individuals’ intention to whistleblowing: A meta-analysis study]. Jurnal Riset Akuntansi Dan Keuangan, 16(2), 121. (In Indonesian).
- Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241-267.
- 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., & Nurkholis. (2015). Faktor-faktor yang mempengaruhi untuk melakukan tindakan whistle-blowing [Factors that influence the interest of civil servants (PNS) to take whistle-blowing actions (Study on BPK RI civil servants)]. Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 3(1), 1-18. (In Indonesian).
- Bouville, M. (2008). Whistle-blowing and morality. Journal of Business Ethics, 81(3), 579-585.
- Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviors. The Academy of Management Review, 11(4), 710-725.
- Chiu, R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43(1/2), 65-74.
- Curtis, M. B. (2006). Are audit-related ethical decisions dependent upon mood? Journal of Business Ethics, 68(2), 191-209.
- Dempster, Q. (2006). Whistleblower para pengungkap fakta [Whistleblower whistleblowers]. Jakarta: Elsam. (In Indonesian).
- Fitriani, D. A. (2021). Pengaruh pengendalian internal dan good corporate governance terhadap pencegahan fraud dalam pengelolaan dana desa: Studi empiris pada Desa di Kecamatan Tulangan, Sidoarjo [The effect of internal control and good corporate governance on fraud prevention in the management of village funds: Empirical study on villages in Tulangan sub-district, Sidoarjo] (Bachelor’s Thesis). UIN Sunan Ampel. (In Indonesian).
- Graham, J. W. (1986). Principled organizational dissent: A theoretical essay. Research in Organizational Behavior, 8, 1-52.
- Hidayat, G. W., Hayat, A., & Nor, W. (2022). Faktor-faktor yang mengpengaruhi minat pegawai untuk melakukan whistleblowing (Studi pada pegawai Bank Indonesia) [Factors that influence employee interest in whistleblowing (Study on Bank Indonesia employees)]. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 3(2), 457-479. (In Indonesian).
- Hooks, K. L., Kaplan, S. E., Schultz, J. J., & Ponemon, L. A. (1994). Enchancing communication to assist in fraud prevention and detection. AUDITING: A Journal of Practice & Theory Practice & Theory, 13(2), 86-117.
- Joseph, C., Omar, N. H., Janang, J. T., Rahmat, M., & Madi, N. (2021). Development of the university fraud prevention disclosure index. Journal of Financial Crime, 28(3), 883-891.
- Kaplan, S. E., & Whitecotton, S. M. (2001). An examination of auditors’ reporting intentions when another auditor is offered client employment. AUDITING: A Journal of Practice & Theory, 20(1), 45-63.
- Karek, R. F. (2016). Perlindungan hukum terhadap pengungkap fakta (Whistle-blower) Berdasarkan Undang-Undang No.13 Tahun 2006 Tentang Perlindungan Saksi dan Korban [Legal protection for whistleblowers based on Law No.13/2006 on Witness and Victim Protection]. Lex Administratum, IV(4), 29-37. (In Indonesian).
- Khan, J., Saeed, I., Zada, M., Ali, A., Contreras-Barraza, N., Salazar-Sepúlveda, G., & Vega-Muñoz, A. (2022). Examining whistleblowing intention: The influence of rationalization on wrongdoing and threat of retaliation. International Journal of Environmental Research and Public Health, 19(3), Article 1752.
- Kristiyani, D. P. A. W., Kusumawati, N. P. A., & Yuliantari, N. P. Y. (2021). Pengaruh komitmen organisasi, personal cost, dan tingkat keseriusan pelanggaran terhadap kecenderungan dalam melakukan tindakan whistleblowing pada lembaga perkreditan desa (lpd) se-kecamatan mengwi [The influence of organizational commitment, personal cost, and the level of seriousness of violations on the tendency to take whistleblowing actions at village credit institutions (lpd) in mengwi sub-district]. Hita Akuntansi Dan Keuangan, 2(4), 219-232. (In Indonesian).
- Menk, K. B. (2011). The impact of materiality, personality traits, and ethical position on whistleblowing intentions. Virginia Commonwealth University.
- Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, action, and retalation. Journal of Business Ethics, 62(3), 277-297.
- Miceli, M. P., & Near, J. P. (1985). Characteristics of organizational climate and perceived wrongdoing associated with whistleblowing decisions. Personnel Psychology, 38(3), 525-544.
- Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who blows the whistle and why? Industrial & Labor Relation Review, 45(1), 113-130.
- Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224-247.
- Mustopa, K., Kurniawan, A., & Putri, T. E. (2020). The effect of attitudes, organizational commitments, severity of cheating levels, personal cost of reporting and job commitment to whistleblowing intentions. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(01), 77-95.
- Oelrich, S. (2021). Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud. Business Ethics, the Environment & Responsibility, 30(3), 447-463.
- Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students. Journal of Financial Crime, 27(2), 477-492.
- Peltier-Rivest, D. (2018). A model for preventing corruption. Journal of Financial Crime, 25(2), 545-561.
- Peterson, K. O. (2016). Fraud detection, conservatism and political economy of whistle blowing. Academic Journal of Interdisciplinary Studies, 5(3), 17-24.
- Prenzler, T. (2020). Preface to fraud and fraud prevention: International perspectives. Journal of Criminological Research, Policy and Practice, 6(1), 1-2.
- Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187-214.
- Sabang, M. I. (2013). Kecurangan, status pelaku kecurangan, interaksi individu kelompok, dan minat menjadi whistleblower (Eksperimen pada auditor internal pemerintah) [Fraud, status of fraudsters, individual group interaction, and interest in becoming a whistleblower (Experiment on government internal auditors)]. Universitas Brawijaya. (In Indonesian).
- 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.
- Sekaran, U., & Bougie, R. (2016). Reaserch methods for business. A skill-building approach (7th ed.). Wiley.
- Shawver, T. (2011). The effects of moral intensity on whistleblowing behaviour accounting professional. Journal of Forensic and Investigate Accounting, 3(2).
- Sonnier, B. M., & Lassar, W. M. (2013). An empirical evaluation of Graham’s model of principled organizational dissent in the whistleblower context post-SOX. Journal of Forensic and Investigative Accounting, 5(2).
- Suh, J. B., & Shim, H. S. (2020). The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions. International Journal of Law, Crime and Justice, 60, Article 100361.
- Winardi, R. D. (2013). The influence of individual and situational factors on lower-level civil servants’ whistleblowing intention in Indonesia. Journal of Indonesian Economy and Business, 28(3), 361-376.
- Zhao, X., Yang, D., Li, Z., & Song, L. (2021). Multiple large shareholders and corporate fraud: Evidence from China. Frontiers of Business Research in China, 15(1), Article 9.