Email this article The Role Of Organizational Supporting In Moderating The Whistleblowing Behavior Intention
Abstract
This study aimed to analyze the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention, and the role of organizational supporting of employees as moderating variable in the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention of employees. This study used primary data from a questionnaire, simple random sampling method and quantitative approach of Moderate Regression Analysis (MRA) technique. This study empirically showed that the implementation of the whistleblowing system has not been successful. Based on the three hypotheses proposed, all of them were not proven and accepted. The attitude toward behaviour has no significant effect on whistleblowing intention by the employees. The perceived behavioural control had a significant effect on whistleblowing intention by employees. In other that, the current organizational support of employees can not play a role as moderation influencing attitudes and perceived behavioural control over internal whistleblowing intention. The government needs to create special laws and rules to give enough law protection for the whistleblo¬wer in the public sector.
Keywords
Full Text:
PDFReferences
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50 (2), 179-211.
Ajzen, I. (2012). The theory of planned behavior, In P. A., Lange, A. W. Kruglanski, & E. T. Higgins (Eds.). Handbook of theories of social psychology, vol 1, pp 438-459. London, UK.
Alleyne, P., Hudaib, M., & Haniffa, R. (2015). The moderating role of perceived organisational support in breaking the silence of public accountants. Journal of Business Ethics, 1-19. doi: 10.1007/s10551-015-2946-0.
Bagustianto, R., & Nurkholis. (2015). Faktor-faktor yang memengaruhi minat Pegawai Negeri Sipil (PNS) untuk melakukan tindakan whistleblowing. Prosiding Simposium Nasional Akuntansi XVIII, Medan, 16-19 September.
Banda, F. L. (2012). Pengaruh penalaran moral, sikap, normatif subyektif dan persepsi kontrol perilaku terhadap whistleblowing intention. Tesis: Univer¬sitas Gadjah Mada, 2012.
Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavior Research in Accounting, 15,13-38.
Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen's theory of planned behavior. Journal of Business Ethics, 61 (2), 165-181.
Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: applying the theory of planned behavior. Journal of Business Ethics, 60 (2), 115-129.
Daivitri, A. N. (2013). Pengaruh pertimbangan etis dan komponen perilaku terencana pada niat whistleblowing internal dengan locus of control sebagai variabel pemoderasi. Skripsi: Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada, 2013.
Decree of the Minister of Finance Number 149/KMK.09/2011 on Procedures for Management and Follow-up of Violation Reporting (Whistleblowing) and Procedures for Reporting and Publication of The Implementation of Whistleblowing in the Ministry of Finance (Keputusan Menteri Keuangan Nomor 149/KMK.09/2011 tentang Tata Cara Pengelolaan dan Tindak Lanjut Pelaporan Pelanggaran (Whistleblo¬wing) serta Tata Cara Pelaporan dan Publikasi Pelaksanaan Pengelolaan Pelaporan Pelangga¬ran (Whistleblowing) di Lingkungan Kemen-terian Keuangan).
Ghazali, I. (2005). Aplikasi Analisis Multivariate Dengan Program SPSS. Edisi Ketiga. Semarang: BP-Universitas Diponegoro.
Ghozali, I. (2006). Structural Equation Modeling metode alternatif dengan Partial Least Square. Edisi 2. Semarang: BP-Universitas Diponegoro.
Hartono, J. (2011). Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman. Yogyakarta: BPFE.
Hays, J. B. (2013). An investigation of the motivation management accountants to report fraudulent accounting activity: applying The Theory Of Planned Behavior. Dissertation: Nova Southeastern University, 2013.
Hidayat, W., & Nugroho, A. A. (2010). Studi empiris Theory of Planned Behavior dan pengaruh kewajiban moral pada perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan, 12 (2), 82-93.
Jeon, S. H. (2017). Where to report wrong doings? Exploring the determinants of internal versus external whistleblowing. International Review of Public Administration, 1-19.
Kumar, M., & Santoro, D. (2017). A justification of whistleblowing. Philosophy dan Social Criticism, 43(7), 669-684.
Kurtessis, J.N., Eisenberger, R., Ford, M.T., Buffardi, L.C., Stewart, K.A., & Adis, C.A. (2015). Perceived organizational support: A meta-analytic evaluation of organizational support theory. Journal of Management, 20(10), 1-31.
Latan, H., Ringle, C.M., & Jabbour, C.J.C. (2016). Whistleblowing intention among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 1-16. doi: 10.1007/s10551-016-3318-0.
Law Number 13 of 2006 concerning Witness and Victim Protection (Undang-Undang Nomor 31 Tahun 2014 tentang Perlindungan Saksi dan Korban).
Lestari, R., & Yaya, R. (2017). Whistleblowing dan faktor-faktor yang memengaruhi niat melaksanakannya oleh Aparatur Sipil Negara. Jurnal Akuntansi, 21 (03), 336-350.
Nazir, M. 2003. Metodologi Penelitian. Jakarta: Ghalia Indonesia.
Parianti, N.P.I., dkk. (2016). Faktor-faktor yang memengaruhi niat dan perilaku whistleblowing mahasiswa akuntansi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana.
Park, H. & Blenkinsopp, J. (2009). Whistleblowing as planned behavior – A survey of South Korean police officers. Journal of Business Ethics, 85 (4), 545-556.
Regulation of the Minister of Finance Number 103/PMK.09/2010 concerning Procedures for Management and Follow-up Reporting at the Ministry of Finance (Peraturan Menteri Keuangan Nomor 103/PMK.09/2010 tentang Tata Cara Pengelolaan dan Tindak Lanjut Pelaporan di Kementerian Keuangan).
Rustiarini, N.W., & Sunarsih, N.M. (2015). Fraud dan whistleblowing: Pengungka¬pan kecurangan akuntansi oleh auditor pemerintah. Prosiding Simposium Nasional Akuntansi XVIII.
Sekaran, U. (2006). Research Methods for Business. 4th Edition. Jakarta: Salemba Empat.
Su, Chin-Chun & Ni, Feng-Yu. (2013). Budgetary participation and slack on the theory of planned behavior. International Journal of Organizational Innovation, 5 (4), 91-99.
Suharsimi, A. (2006). Prosedur Penelitian Suatu Pendekatan Praktik, Cet.XIII, Jakarta: PT. Rineka Cipta.
Sulistomo, A., & Prastiwi, A. (2012). Persepsi mahasiswa akuntansi terhadap pengungkapan kecurangan (studi kasus pada mahasiswa akuntansi UGM dan UNDIP). Jurnal Universitas Diponegoro Semarang.
Sweeney, P. (2008). Hotlines helpful for blowing the whistle. Financial Executive. 24 (4), 28-31.
Uddin, N., & Gillett, P. R. (2002). The effects of moral reasoning and self-monitoring on CFO intention to report fraudulently on financial statements. Journal of Business Ethics, 40 (1), 15-32.
Yuswono, T. A., Hartijasti, Y. (2018). Employees Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable. Journal of Accounting and Investment, 19(2), 121-136.
DOI: http://dx.doi.org/10.30742/equilibrium.v17i1.990
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Indexed By:
Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225
Phone: +62315613231
email: equilibrium@uwks.ac.id