Determinan Intensi Whistleblowing Dengan Insentif Whistleblowing Sebagai Variabel Moderasi

Abstract

This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions.

Determinants of Whistleblowing Intentions in Regional Organization

“…Someone will report fraud based on loyalty to the organization. The findings of this study are in line with investigations made by [11], [12], [13], and [10,14] which show that organizational commitment has a positive effect on the intention to do whistleblowing. However, the results of this study are inconsistent with research conducted by [10], [15], and [16] which show that organizational commitment has no effect on the intention to do whistleblowing.…”

“…The findings of this study are in line with investigations made by [7], [20], and [21] which show that personal costs do not affect the intention to do whistleblowing. However, the findings of this study are not in line with investigations made by [10], [11], and [12] showing the results that personal cost has a negative effect on the intention to do whistleblowing.…”

“…Organizational commitment, on the other hand, might have an impact on whistleblower intentions when employees take a stance in favor of their employer out of a personal wish to keep their job. Research by [11], [12] [13], and [14] shows that the variable organizational commitment has a positive effect on the intention to do whistleblowing. However, these results differ from research conducted by [10], [15], and [16] which show that the intention of a whistleblower is unaffected by corporate commitment.. One of the aspects that affects the goal of making a whistleblower disclosure is Ethical Sensitivity.…”

“…One of the things that is thought to affect a person's decision to be a whistleblower is the personal cost. Research on personal costs on whistleblowing intentions was done by [10], [11], and [12] showed the result that personal costs have a negative effect on the intention to do whistleblowing. The results of this study are different from research conducted by [7], [20], and [21] which show that personal costs do not affect the intention to do whistleblowing [20].…”

Determinant Factors of Whistleblowing Intention

“…Perception of behavioral control is the feeling a person feels about the ease of carrying out specific actions [1], [11]. These variables were measured each with four items of Park and Blenkinsopp's [12] instrument. Personal costs are personal sacrifices in material and non-material that arise from being a whistleblower.…”