The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

Abstract

Whistleblowing is cited by the Association of Certified Fraud Examiners (ACFE) and the Global Economic Crime Survey (GECS) as one of the most effective ways to prevent and combat practices that are contrary to good corporate governance. Thus, Government agencies in Indonesia established a whistleblowing system mechanism as an effort to improve fraud prevention. The implementation of the whistleblowing system mechanism is expected to increase the employees' confidence to reveal fraud they find in the work environment and also to overcome cultural problems that can hinder whistleblowing activities, such as the high-power distance. The professional commitment variable was tested as an intervening, to further clarify how trust and power distance affect the intention to whistleblowing. This study uses a quantitative method designed to find the factors driving whistleblowing intentions. Samples were obtained by distributing online questionnaires to employees under the Ministry of Finance. A total of 83 data obtained were processed using SmartPLS. The results showed that trust and power distance partially had no effect on Whistleblowing intentions, while organizational commitment had a positive effect on Whistleblowing intentions. Furthermore, it was found that the power distance variable still had no effect on whistleblowing intentions even though it had been mediated by organizational commitment. Trust variable had a positive and significant effect on whistleblowing intentions, after being mediated by organizational commitment variables.

Eti̇k Li̇derli̇ği̇n Bi̇lgi̇ Uçurma Eği̇li̇mi̇ Üzeri̇ndeki̇ Etki̇si̇: Ahlaki̇ Ki̇mli̇k Ve Güç Mesafesi̇ Yöneli̇mi̇ni̇n Rolü

“…Bu nedenle, Endonezya' daki devlet kurumlarındaki dolandırıcılığı önleme çabası olarak bir bilgi uçurma sistemi mekanizması kurulmuştur. Bilgi uçurma sistemi mekanizmasının uygulanmasının, çalışanların çalışma ortamında karşılaştıkları hileleri ortaya çıkarma konusundaki güvenlerini artırması ve ayrıca yüksek güç mesafesi gibi bilgi uçurma faaliyetlerini engelleyebilecek kültürel sorunların üstesinden gelmesi beklenmektedir (Indriasari & Zulaikha, 2023).…”