Adopting The Planned Behavioural Theory in Predicting Whistleblowing Intentions Among Indonesian Public Official

Abstract

Whistleblowing has been accepted worldwide as one of effective internal controls to prevent corruption. Nurturing whistleblowing in the workplace is expected to accelerate integrity specifically among public officials. Intrigued by its attributes and emulating Planned Behavioural Theory, the objective of this study was to examine attitude, subjective norms and perceived behavioural control as predictors of whistleblowing intentions. Whistleblowing intentions were assessed in two contexts namely internal and external whistleblowing intentions. A total of 300 questionnaires were randomly e-mailed to public officials of a public institution in the Cirebon province, West Java, Indonesia. From this, 152 officials responded which accounted for a 50.7 percent rate of response. Partial Least Square (PLS) version 3 of Structural equation modelling (SEM) was used to analyse the data. Results indicated that attitude and subjective norms were significant predictors of both internal and external whistleblowing intentions. However, none of the whistleblowing intentions were related to perceived behavioural control. The discoveries contribute beneficial insights for policy makers, government, academic fraternities and the like in the area in which positive attitude and support from referent groups will trigger them into openness and transparency; and thus, more likely to influence their whistleblowing intentions. Hence, implementing whistleblowing practices in public institutions will enhance the public’s perceptions on the integrity of the Indonesian public sector and promote the country towards a corrupt free nation. Keywords: attitude, external, intention, internal, perceived behavioural control, subjective norms, whistleblowing

Meta Analysis Study: Theory of Planned Behavior in Whistleblowing Intention

“…It shows that the individual's intention to be a whistleblower increases when the individual believes he has the control and the opportunity to support him in revealing fraud. This is in line with previous research studies by Fee al (2016); Danautama (2019); Iskandar et al (2018);Triastuiti et al (2019), Mansor et al (2020;2022); (May Amy, 2020); Zakaria et al(2020); Arkorful (2022);and Sarikhani et al(2022) that stated perceived behavioral control influenced whistleblowing intentions. Based on this description, then the third hypothesis that there is an influence of perceived behavioral control on whistleblowing intention is accepted.…”

“…The higher the tendency that by revealing fraud is able to benefit both among other things the feeling of satisfaction has saved the organization from the loss of fraud and the absence of negative consequences caused by becoming a whistleblower, the higher the intensity to do whistlowing. This is in line with a previous study by Tarjo et al (2019);Triastuiti et al (2013); (May Amy, 2020); Owusu (2020); Zakaria et al (2020); Arkoful (2022); and Sarikhani et al (222) that stated that attitude toward behavior influences whistleblowing intentions. Based on this description, then the first hypothesis that there is an influence of attitude toward behavior on whistleblowing intention is accepted.…”

“…Individuals will have an intensity to reveal fraud when there is a belief in the control they have. Previous research found that perceived behavioral control affects the intention of individuals to perform whistleblowing (Alleyne, 2016); Fee al (2016); Danautama (2019); Iskandar et al (2018); Triastuiti et al (2019), Mansor et al (2020;2022); (May Amy, 2020); Zakaria et al(2020); Arkorful (2022); and Sarikhani et al (2022). Based on the study, the hypothesis was formulated as follows: H3: Perceived behavioral control influences whistleblowing intention.…”

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance

“…For instance, Khan et al (2022) explained that employees' PBC would not influence the whistleblowing intention out of fear of possible retaliation, such as seclusion, demotion and insult. Zakaria et al (2020) studied the whistleblowing intentions of accountants in Indonesia and provided empirical evidence to support this view. On the other hand, Tuan Mansor et al (2020) stated that if one wants to increase whistleblower intention, it is necessary to strengthen whistleblower support and reduce predictable resistance.…”

“…It directly impacts the ethical behavior of employees within the organization (ElGammal et al , 2018). Integrity, on the other hand, refers to the adherence to ethical principles and values, and it is a key factor in shaping the behavior of individuals within an organization (Zakaria et al , 2020). As proposed by the TPB, behavior is determined by an individual’s ATT, SN and PBC.…”