Professional Commitment And Whistleblowing Intention: The Role Of National Culture

Abstract

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

Internal Whistleblowing Intentions Among Indonesian Civil Servants

“…This was done to protect the organization from potentially harmful fraudulent acts, as well as to protect the profession from negative individual behaviour. The findings of this research were consistent with those of Hariyani et al (2019), Rustiarini et al (2021), andAzhari et al (2021) who discovered that professional commitment influenced the decision to report wrongdoing. Thus, strengthening professional commitment is essential thing to encourage whistleblowing among civil servants.…”

“…The findings of this research were similar to those of Aulia et al (2019) who discovered that organizational culture had a positive and significant effect on whistleblowing intentions. The role of culture can also be indirect towards whistleblowing as in the research of Rustiarini et al (2021) where cultural factors became moderating variables that strengthened the effect of professional commitment on whistleblowing.…”

“…Hariyani et al (2019) and Azhari et al (2021) discovered that professional commitment had a positive effect on civil servants' interest in whistleblowing. Rustiarini et al (2021) found that professional commitment had a significant effect on the intention to do whistleblowing among auditors of public accounting firms in Bali. Supporting the concept that professional factors can raise the desire to blow the whistle, Tuan Mansor et al (2020) observed that professional commitment and independence commitment had a favourable effect on external auditors' intention to blow the whistle.…”

Effect of regional original income and balanced funds on capital expenditures with economic growth as moderating

“…Moreover, economic growth cannot be separated from the APBN. The allocation of funds contained in the APBN is used for economic development in order to create economic growth (Yuesti et al, 2020). These theories are in line with research conducted by Widiasmara ( 2019), Syafitri & Efendri (2019), and Cahyaning ( 2018), which states that Economic Growth can moderate the relationship between Balancing Funds (General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds) on Capital Expenditures.…”

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

“…The technique in detecting fraud deeper and up to the search for who is the perpetrator fraud. An investigative audit can be used as a method effective in detecting fraud because the investigative audit is in the process of checking adapted to the case being examined, the evidence collected must be sufficient, and appropriate, especially when this audit is used for litigation proceedings, which would require the auditor to find valid evidence in the eyes of the law (Rustiarini et al, 2021). Forensic audit carried out by utilizing special investigative skills in carrying out investigatives carried out in such a way that the results can have application to court.…”