Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures

Abstract

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.

The Effect of Internal Organization Factor and Legal Protection on User Intention of Whistleblowing System with Internal Control as Moderation Variable

“…Apart from that, there is also the possibility of apathy and fear of the risks faced by becoming a whistleblower. The results of this study are not consistent with Alleyne [21] and Hayati [53] but consistent with Sihombing [54], Ahmad [55], Aliyah [56] and Mesmer-Magnus [45].…”

Construed Organizational Ethical Climate and Whistleblowing Behavior: The Moderated Mediation Effect of Person–Organization Value Congruence and Ethical Leader Behavior

“…First, this study examines the role of organizational ethical climate and whistleblowing behavior in Chinese SMEs. According to prior research, organizational ethical climate was found to have a positive effect on whistleblowing behavior [86,87]. Whereas, there is no direct effect in this study.…”

Antecedents of Internal Whistleblowing Intentions: Empirical Studies on Regional Apparatus Organizations

“…Beberapa penelitian terdahulu telah mengkaji faktor-faktor yang memengaruhi internal whistleblowing di berbagai konteks, seperti BUMN [8], [9], perusahaan [10], sektor pemerintah [11], [12], [13], [14] dan pegawai pajak [15], [16]. Faktor yang memengaruhi intensi internal whistleblowing telah dikaji oleh peneliti terdahulu, seperti ethical climate [16] yaitu ethical climate-egoism, ethical climate-benevolence dan ethical climate-principle akan memengaruhi sikap pegawai ketika melihat suatu kejadian pada organisasinya.…”

“…Faktor yang memengaruhi intensi internal whistleblowing telah dikaji oleh peneliti terdahulu, seperti ethical climate [16] yaitu ethical climate-egoism, ethical climate-benevolence dan ethical climate-principle akan memengaruhi sikap pegawai ketika melihat suatu kejadian pada organisasinya. Riset sebelumnya [8], [9] membuktikan bahwa ethical climateprinciple berpengaruh positif terhadap intensi whistleblowing pada karyawan BUMN. Namun dalam konteks ASN, ethical climate tidak berpengaruh terhadap intensi whistleblowing internal [17].…”