Anteseden Intensi Menggunakan Whistleblowing System
DOI:
https://doi.org/10.22219/jrak.v12i3.23238Keywords:
Anonymous Reporting Channel, Personal Costs, Planned Behavior, Whistleblowing SystemAbstract
This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.
Downloads
References
Abdullah, M. W., & Hasma, H. (2018). Determinan Intensi Auditor Melakukan Tindakan Whistle-Blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(3), 385–407. https://doi.org/10.24034/j25485024.y2017.v1.i3.2096
Abel J. Diale. (2016). Whistleblowing and Whistleblower Protection in South Africa (2001-2015): A Path Traversed. Journal of US-China Public Administration, 13(6). https://doi.org/10.17265/1548-6591/2016.06.005
ACFE. (2019). Survei Fraud Indonesia.
Antoh, A. (2021). Integrated-Ethical Decision Model (I-EDM) To Analyze Whistleblowing Intention Of Local Government Employees. Academy of Entrepreneurship Journal (Vol. 27, Issue 6).
Desi Nugrohaningrum. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Niat Pegawai Pemda Untuk Melakukan Whistleblowing.
Fauziah Busra, N., & Ahyaruddin, M. (2019). Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, Dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing. Muhammadiyah Riau Accounting and Business Journal (Vol. 1, Issue 1). https://doi.org/10.37859/mrabj.v1i1.1545
Fendhica Nickolan, Lilik Handajani, & Hermanto. (2018). Whistleblowing Intention Of Indonesian Government Internal Auditor (APIP) And Anonymous Reporting Channel Interactions. International Journal Of Economics, Commerce And Management, VI(2).
Hanif, R. A., & Odiatma, D. F. (2017). Pengaruh Personal Cost Reporting, Status Wrong Doer Dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention. Jurnal Akuntansi Keuangan dan Bisnis (Vol. 10, Issue 1). http://jurnal.pcr.ac.id
Harsanti, P., Ghozali, I., & Chariri, A. (2016). Determinants Of Internal Auditors Behavior In Whistle Blowing With Formal Retaliation And Structural Anonimity Line As Moderating Variables (Empirical Study at State-owned Enterprises in Indonesia). IJABER, 14(3), 1531–1546. www.BPK.go.id
Hayati, N., & Wulanditya, P. (2018). Attitudes Towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, And Self-Efficacy As Determinants Of Fraud Disclosures. The Indonesian Accounting Review, 8(1), 25. https://doi.org/10.14414/tiar.v8i1.1636
I Gusti Ayu Agung Pradnya Dewi. (2018). Intensi Masyarakat Berinvestasi Pada Peer To Peer Lending: Analisis Theory Of Planned Behavior. Jurnal Ilmiah Akuntansi & Bisnis, 3 No 2. http://journal.undiknas.ac.id/index.php/akuntansi/118. https://doi.org/10.38043/jiab.v3i2.2113
ICW. (2019). Tren Penindakan Kasus Korupsi Tahun 2019.
KNKG. (2008). Pedoman Sistem Pelaporan Pelanggaran- SPP (Whistleblowing System - WBS. www.governance-indonesia.com
Mohammad Sholeh. (2020). Pengaruh Saluran Pelaporan Anonim, Sosialisasi Antisipatif Dan Pemberian Reward Terhadap Niat Pegawai Untuk Melakukan Whistleblowing.
Nurhidayat, I., & Kusumasari, B. (2017). Meninjau Kembali Pemahaman Tentang Whistleblowing Konsep Dalam Konteks Indonesia. In Meninjau Kembali Pemahaman Konsep Whistleblowing Dalam Konteks Indonesia Tinjauan Kebijakan & Tata Kelola (Vol. 1, Issue 3). Online. www.onlinedoctranslator.com
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing Intentions Of Accounting Students: An Application Of The Theory Of Planned Behaviour. Journal of Financial Crime, 27(2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural Orientation And Attitudes Toward Different Forms Of Whistleblowing: A Comparison Of South Korea, Turkey, And The U.K. Journal of Business Ethics (Vol. 82, Issue 4, pp. 929–939). https://doi.org/10.1007/s10551-007-9603-1
Perbup No. 89.A Tahun 2020 Tentang Sistem Pelaporan Pelanggaran (Whistle Blowing System) Di Lingkungan Pemerintah Kab. Lombok Barat, No 89 (2020).
Priyastiwi, P., & Halim, A. (2018). The Influence Of Supervisors Support And Protection Against Whistleblowing Decision In The Organizations Of Local Government In Indonesia. The Indonesian Journal Of Accounting Research, 21(03). https://doi.org/10.33312/ijar.362
Putri Pertiwi Widyanto, A. (2019). Pengaruh Komitmen Organisasi Dan Personal Cost Terhadap Niat Aparatur Sipil Negara (ASN) Untuk Melakukan Whistle-Blowing Dengan Reward Sebagai Variabel Pemoderasi (Studi pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Lampung).
Romaito Situmeang, Intiyas Utami, & I Gede Cahyadi Putra. (2020). Orientasi Budaya Dan Saluran Pelaporan: Eksperimental Studi Niat Whistleblowing. Jurnal Penelitian Akuntansi Indonesia, 23(2).
Safitri, D. (2022). The Determinants Of Intent To Whistle-Blowing: Organizational Commitment, Personal Cost Of Reporting, And Legal Protection. Accounting Analysis Journal, 11(1), 2022–2023. https://doi.org/10.15294/aaj.v11i1.54734
Sarstedt, M., Hair, J. F., Pick, M., Liengaard, B. D., Radomir, L., & Ringle, C. M. (2022). Progress In Partial Least Squares Structural Equation Modeling Use In Marketing Research In The Last Decade. Psychology and Marketing, 39(5), 1035–1064. https://doi.org/10.1002/mar.21640
Taufiq Akbar, Efa Yonnedi, & Suhernita. (2016). Saluran Pelaporan Dan Personal Cost Terhadap Minat Melaporkan Kecurangan.
Utami, L., Handajani, L., & Hermanto, H. (2019). Efektivitas Komite Audit Dan Audit Internal Terhadap Kasus Kecurangan Dengan Whistleblowing System Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1570. https://doi.org/10.24843/eja.2019.v26.i02.p27
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Muhammad Sufyan Juliandi Indra Jaya, Lilik Handajani , Dwi Putra Buana Sakti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
