Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

Abstract

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention
 

Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

“…Budaya etis yang baik dan perlindungan baik yang diberikan kepada pelaku whistleblower akan merangsang kemungkinan terjadinya whistleblowing intention (Zakaria, 2015). Hal tersebut sejalan dengan penelitian yang dilakukan oleh Zakaria (2015), dan Khusnah (2020) menemukan bahwa budaya etis organisasi berpengaruh terhadap whistleblowing intention.…”

Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions

“…Moral reasoning owned by independent auditors shows the existence of self-quality in understanding and solving a problem, especially in situations of ethical dilemmas that are required to make a decision related to third parties, themselves, profession, and business continuity so that the auditor will consider every problem faced while performing professional services that will ultimately make an ethical decision. The theory of cognitive moral development can explain moral reasoning from Kohlberg (1969) that each level of moral reasoning from independent auditors shows better reasoning, thus leading to an increase in the quality of ethical decision-making in every provision of professional services to the public (Khusnah, 2020). The results of this study are in line with research conducted by Hermawan and Sari (2018), Jasmine and Susilawati (2019), and Khusnah (2020), which state that the higher a person's moral reasoning, the better the quality of behavior and the more ethical the decisions that will be made.…”

responsabilidad social y su relación con variables estratégicas de empresas productivas, Ecuador

“…Además, las empresas agrícolas están en condiciones y mejor preparadas para poder certificarse como socialmente responsables en el futuro (Sabando et al, 2022). Las empresas que se han enfocado en la dimensión ambiental y social de la RSE muestran un mayor compromiso y responsabilidad sobre sus actuaciones (Parrales et al 2021;Sánchez et al 2014); simultáneamente la RSE como estrategia en los diferentes sectores de producción (Navarro, 2016); logra un posicionamiento de las empresas, afrontando las demandas actuales de un mercado global, pero en el marco de la responsabilidad social, económica y ambiental (De Lucio y Amadorn, 2021; Khusnah, 2020y Chantzarias et al, 2020; maximizando la rentabilidad económica, el bienestar social y la protección ambiental a través de la integración voluntaria, reafirmación de principios y valores que tengan repercusiones positivas en la sociedad y para cada sector de producción (Antelo y Alfonso, 2015).…”

“…Factores que se ven refrendados en las investigaciones de Onu et al (2019) y Zhilla et al (2018). Además, una cultura organizacional ética favorece la denuncia organizacional (Khusnah, 2020).…”