Towards a conceptual model of whistle-blowing intentions among external auditors

Alleyne, Philmore; Hudaib, Mohammad; Pike, Richard

doi:10.1016/j.bar.2012.12.003

Cited by 122 publications

(205 citation statements)

References 61 publications

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“…Penelitian terdahulu menunjukkan bahwa kondisi organisasional, seperti ethical climate (Setyawati,et al, 2015;Ahmad, 2011), kondisi individual locus of control (Septianti, 2013;Ab Ghani, 2013;Ahmad, et al,2012), komitmen organisasi (Bagustianto dan Nurkholis, 2015;Aliyah, 2015;Kreshastuti, 2014;Septianti, 2013;Ahmad, et al, 2012), personal cost (Akbar, et al, 2016;Bagustianto dan Nurkholis, 2015;Setyawati, et al,2015;Aliyah, 2015;Winardi, 2014;Septianti, 2013;Alleyne et al, 2013;Kaplan dan Whitecotton, 2001), dan kondisi situasional seperti keseriusan pelanggaran (Bagustianto dan Nurkholis, 2015;Setyawati, et al,2015;Aliyah, 2015;Septianti, 2013;Kaplan dan Whitecotton, 2001) merupakan faktor yang diduga berpengaruh terhadap niat seseorang untuk melaksanakan tindakan whistleblowing.…”

Section: Pendahuluanunclassified

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

Lestari¹,

Yaya²

2017

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This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during OctoberNovember 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.Keywords: whistleblowing, fraud, personal cost, ethical climate, locus of control, organizational commitment, civil servant Abstrak: Penelitian ini bertujuan untuk menguji faktor-faktor yang menentukan keinginan melaksanakan tindakan whistleblowing. Subjek penelitian ini adalah aparatur sipil negara (ASN) yang bekerja di Kantor Wilayah Kementerian Keuangan RI di Daerah Istimewa Yogyakarta dan sebanyak 79 responden dipilih berdasarkan metode convenience sampling. Data penelitian diperoleh dengan instrumen berupa survey kuesioner selama bulan Oktober-November 2016. Berdasarkan hasil pengujian regresi linier berganda, diperoleh hasil bahwa pengaruh personal cost dan keseriusan pelanggaran berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara. Adapun ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, locus of control internal dan komitmen organisasi tidak berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara tersebut.Kata Kunci: whistleblowing, fraud, ethical climate, locus of control, komitmen organisasi, personal cost, aparatur sipil negara. PENDAHULUANBerbagai kasus pelanggaran etika di bidang akuntansi yang melibatkan orang internal organisasi telah terjadi di dunia. Salah satunya adalah kasus Enron yang terjadi di Amerika. Dewan Direksi Enron telah melakukan berbagai kecurangan berupa manipulasi akuntansi (Curwen, 2003). Hal tersebut diwujudkan dalam bentuk transaksi off balance sheet dan penetapan kompensasi yang tinggi bagi eksekutif perusahaan. Hal ini berarti bahwa Dewan Direksi Enron telah menyalahgunakan kepercayaan para pemegang sahamnya dan merugikan kepentingan para pemegang sahamnya. Kasus yang melibatkan adanya pelanggaran etika dalam akuntansi ini memicu Sherron Watkins seorang Eksekutif Enron menjadi seorang whistleblower dan mengungkapkan skandal tersebut. Akibat dari

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Section: Pendahuluanunclassified

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

Lestari¹,

Yaya²

2017

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“…This study combines the use of questionnaire and vignettes design (short, hypothetical cases) like other ethical studies in self-reporting issues in auditing (e.g. [30]- [32]). …”

Section: Methodsmentioning

confidence: 99%

The Influence of Individual Characteristics on Auditors’ Intention to Report Errors

Chadegani¹,

Mohamed²,

Iskandar³

2015

JOEBM

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Abstract-Reporting detected errors is an important ethical behaviour of auditors which is one dimension of the quality of auditors' work. The main objective of this study is to investigate the effects of auditors' individual characteristics including personality type and locus of control on auditors' intention to report errors. Data are collected by distributing 1000 mail questionnaires among senior auditors in Malaysia. Applying multiple regression analysis, the results reveal that there is a significant and positive relationship between auditors' individual characteristics and their intention to report errors. In fact, research findings indicate that auditors with personality type A and internal locus of control have more intention to report errors than auditors with type B and external locus of control.

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“…[7,8] propositions of whistle-blowing model, "the whistle-blowers' motives of reporting the wrongdoing can depend on personal characteristics such as altruistic employees, and defining them as snitches or traitors". [9,10] Although whistle-blowing by employees as a way to ensure ethical conduct of firms is fortified by various statutory rules, [11,12,13,14] employees often discover a wrongdoing, but are not willing to report the wrongdoing. The motives of whistle-blowers are various from one to another, but whistle-blowing should depend on the strength of evidence that the wrongdoing has occurred, not on any individual motives of doing so.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Evidence Impact Analysis of Organization Bureaucracy Wrongdoing and Auditor’s Likelihood on Whistle-blowing

Wang¹,

Chen²

2017

dtssehs

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Whistle-blowing has long been a controversial topic encountered by auditing industry. The complex relationship between stakeholders affects the tendency and effectiveness of whistle-blowing. This paper conducted a systemic empirical research on the impact of evidence of wrongdoing and organization structure on auditors' likelihood of whistle-blowing. A survey of 133 professional auditors who attended a national training program was undertaken. The results showed that auditors were more likely to report wrongdoing when the strength of evidence of wrongdoing was strong, and to report externally when the bureaucracy of organization structure was high.

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Towards a conceptual model of whistle-blowing intentions among external auditors

Cited by 122 publications

References 61 publications

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

The Influence of Individual Characteristics on Auditors’ Intention to Report Errors

Evidence Impact Analysis of Organization Bureaucracy Wrongdoing and Auditor’s Likelihood on Whistle-blowing

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