Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing
Abstract
Currently, fraud is still an organizational problem. Therefore, it is necessary to implement a whistleblowing policy as a prevention effort. This research aims to analyze the relationship between the seriousness of the violation and the observer's effect on the intention to whistleblowing, as well as analyzing the influence of the seriousness of the violation on the influence of the observer's effect on the intention to whistleblowing. This research used a 2x2 between-subjects factorial design involving 118 participants from undergraduate Accounting students, Faculty of Economics and Business, Andalas University. The research results show that there are differences in whistleblowing intentions between high and low levels of violation seriousness, as well as in the presence and absence of observer effects. The seriousness of the violation can increase the intention to carry out whistleblowing, while the observer effect can reduce the intention to carry out whistleblowing. In addition, this research succeeded in proving that the seriousness of the violation can moderate the influence of the observer effect on the intention to carry out whistleblowing. It is hoped that the results of this research will enrich the literature and become consideration for organizations in determining whistleblowing policies.
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