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.
Downloads
Download data is not yet available.
References
ACFE Indonesia. (2020). Survei Kecurangan Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-kecurangan-indonesia/
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes., 50, 179–211.
Asiah, N., & Rini, D. S. (2017). Pengaruh Bystander Effect Dan Whistleblowing Terhadap Terjadinya Kecurangan Laporan Keuangan. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14336
Association of Certified Kecurangan Examiners. (2022). Occupational Kecurangan 2022.
Baptista, S. R., Banda, F. L., & Londa, Y. (2021). Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus of Control sebagai Variabel Moderating (Studi Persepsi Mahasiswa Akuntansi Universitas Flores). Jurnal Riset Ilmu Akuntansi, 1(2), 1–12.
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management Review, 11(4), 710. https://doi.org/10.2307/258391
Christyawan, A. F., & Hapsari, A. N. S. (2021). Whistleblowing dan alasan mahasiswa melakukannya. COSTING : Journal of Economic, Business and Accounting, 5(1).
Culiberg, Barbara & Katarina Katja Mihelicˇ. (2016). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Springer Science+Business Media
Dungan, J., Waytz, A., & Young, L. (2015). The psychology of whistleblowing. Current Opinion in Psychology, 6, 129–133. https://doi.org/10.1016/j.copsyc.2015.07.005
Fathiyah, F., Mufidah, M., & Masnun, M. (2019). Whistleblowing dan Niat Melaksanakannya Mahasiswa. Ekonomis: Journal of Economics and Business, 3(2), 150. https://doi.org/10.33087/ekonomis.v3i2.75
Harahap, H. F., Misra, F., & Firdaus, F. (2020). Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen. Jurnal Ilmiah Akuntansi, 5(1), 130. https://doi.org/10.23887/jia.v5i1.24289
Hussain, I., Shu, R., Tangirala, S., & Ekkirala, S. (2019). The Voice Bystander Effect: How Information Redundancy Inhibits Employee Voice Journal: Academy of Management Journal The Voice Bystander Effect: How Information Redundancy Inhibits Employee Voice THE VOICE BYSTANDER EFFECT: HOW INFORMATION REDUNDANCY INH. Academy of Management Journal, 62(3), 828–849.
I Putu Ade Andre Payadnya, S.Pd., M. P., & I Gusti Agung Ngurah Trisna Jayantika, S.Pd., M. P. (2018). PANDUAN PENELITIAN EKSPERIMN BESERTA ANALISIS STATISTIK DENGAN SPSS.
Kusumaningsih, A. (2021). Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students. AKRUAL, 13(1), 109–118. https://doi.org/10.26740/jaj.v13n1.p
Maharani, & Mahmudah, H. (2021). Pengaruh Bystander Effect, Whistleblowing, Dan Perilaku Etis Terhadap Financial Statement Kecurangan. Paradigma, 18(2), 24–31. https://doi.org/10.33558/paradigma.v18i2.2926
Mande, H. (2020). Whistleblowing Dalam Bingkai Prososial (Eksperimen Kuasi). Universitas Hasanuddin.
Mesmer-Magnus, J. R. and C. Viswesvaran: 2005, ‘Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation’, Journal of Business Ethics 62, 277–297. https://doi.org/10.1007/s10551-005-0849-1
Nahartyo, E. (2013). Desain Dan Implementasi Riset Eksperimen. Yogyakarta: UPP STIM YKPN
Nayir, D. Z., & Herzig, C. (2012). Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), 197–213. https://doi.org/10.1007/s10551-011-1033-4
Nurhalizah, K. H., & Saud, I. M. (2021). Pengaruh Tingkat Keseriusan Pelanggaran , Reporting Channel , dan Retaliasi Terhadap Niat Melakukan Whistleblowing. 5(2), 164–184.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers. 545–556. https://doi.org/10.1007/s10551-008-9788-y
Prasetyo, M. F., Purnamasari, P., & Maemunah, M. (2017). Pengaruh Tingkat Keseriusan Pelanggaran, Faktor Demografi dan Faktor Organisasional terhadap Intensi Whistleblowing (Survei pada Karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat). Prosiding Akuntansi. 18(2), 124–132.
Putri, L. A., Saud, I. M., Anisa, L., Akuntansi, P., Bisnis, E., & Yogyakarta, U. M. (2019). PENGARUH KESERIUSAN PELANGGARAN , PERSONAL COST , DAN FINANCIAL INCENTIVES TERHADAP NIAT MELAKUKAN TINDAKAN WHISTLEBLOWING. Prosiding UMY, 1(2), 522–533.
Rusmita, N. W., (2022). Pengaruh Sifat Machiavellian, Komitmen Profesional dan Tingkat Keseriusan Pelanggaran Terhadap Niat Untuk Melakukan Whistleblowing (Studi Empiris Pada BPK RI Perwakilan Provinsi Bali). Hita Akuntansi dan Keuangan, 3(4), 93–108. https://doi.org/10.32795/hak.v3i4.2721
Seltman, H. J. (2018). Experimental Design and Analysis. In camegie mellon university. https://doi.org/10.1201/b18362-13
Sugiyanto. (2009). MANIPULASI: KARAKTERISTIK EKSPERIMEN. Buletin Psikologi, (17)2, 98-108. https://doi.org/10.22146/bpsi.11486
Trevino, L. K., & Victor, B. (1992). Peer Reporting of Unethical Behavior: A Social Context Perspective. Academy of Management Journal, 35(1), 38–64. https://doi.org/10.5465/256472
Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect, Whistleblowing System, Internal Locus of Control Dan Kompetensi Aparatur Dalam Pencegahan Kecurangan Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39. https://doi.org/10.32500/jebe.v3i1.1993
Wiradharma, G., & Septiyadi, R. (2017). Bystander Effect: Ketidakpedulian Orang Urban. Seminar Nasional Budaya Urban Kajian Budaya Urban Di Indonesia Dalam Perspektif Ilmu Sosial Dan Humaniora: Tantangan Dan Perubahan, 98–108.
Yahya, N., & Damayanti, F. (2021). Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi. Akuntabilitas, 14(1), 43–60. https://doi.org/10.15408/akt.v14i1.20803
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes., 50, 179–211.
Asiah, N., & Rini, D. S. (2017). Pengaruh Bystander Effect Dan Whistleblowing Terhadap Terjadinya Kecurangan Laporan Keuangan. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14336
Association of Certified Kecurangan Examiners. (2022). Occupational Kecurangan 2022.
Baptista, S. R., Banda, F. L., & Londa, Y. (2021). Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus of Control sebagai Variabel Moderating (Studi Persepsi Mahasiswa Akuntansi Universitas Flores). Jurnal Riset Ilmu Akuntansi, 1(2), 1–12.
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management Review, 11(4), 710. https://doi.org/10.2307/258391
Christyawan, A. F., & Hapsari, A. N. S. (2021). Whistleblowing dan alasan mahasiswa melakukannya. COSTING : Journal of Economic, Business and Accounting, 5(1).
Culiberg, Barbara & Katarina Katja Mihelicˇ. (2016). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Springer Science+Business Media
Dungan, J., Waytz, A., & Young, L. (2015). The psychology of whistleblowing. Current Opinion in Psychology, 6, 129–133. https://doi.org/10.1016/j.copsyc.2015.07.005
Fathiyah, F., Mufidah, M., & Masnun, M. (2019). Whistleblowing dan Niat Melaksanakannya Mahasiswa. Ekonomis: Journal of Economics and Business, 3(2), 150. https://doi.org/10.33087/ekonomis.v3i2.75
Harahap, H. F., Misra, F., & Firdaus, F. (2020). Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen. Jurnal Ilmiah Akuntansi, 5(1), 130. https://doi.org/10.23887/jia.v5i1.24289
Hussain, I., Shu, R., Tangirala, S., & Ekkirala, S. (2019). The Voice Bystander Effect: How Information Redundancy Inhibits Employee Voice Journal: Academy of Management Journal The Voice Bystander Effect: How Information Redundancy Inhibits Employee Voice THE VOICE BYSTANDER EFFECT: HOW INFORMATION REDUNDANCY INH. Academy of Management Journal, 62(3), 828–849.
I Putu Ade Andre Payadnya, S.Pd., M. P., & I Gusti Agung Ngurah Trisna Jayantika, S.Pd., M. P. (2018). PANDUAN PENELITIAN EKSPERIMN BESERTA ANALISIS STATISTIK DENGAN SPSS.
Kusumaningsih, A. (2021). Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students. AKRUAL, 13(1), 109–118. https://doi.org/10.26740/jaj.v13n1.p
Maharani, & Mahmudah, H. (2021). Pengaruh Bystander Effect, Whistleblowing, Dan Perilaku Etis Terhadap Financial Statement Kecurangan. Paradigma, 18(2), 24–31. https://doi.org/10.33558/paradigma.v18i2.2926
Mande, H. (2020). Whistleblowing Dalam Bingkai Prososial (Eksperimen Kuasi). Universitas Hasanuddin.
Mesmer-Magnus, J. R. and C. Viswesvaran: 2005, ‘Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation’, Journal of Business Ethics 62, 277–297. https://doi.org/10.1007/s10551-005-0849-1
Nahartyo, E. (2013). Desain Dan Implementasi Riset Eksperimen. Yogyakarta: UPP STIM YKPN
Nayir, D. Z., & Herzig, C. (2012). Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), 197–213. https://doi.org/10.1007/s10551-011-1033-4
Nurhalizah, K. H., & Saud, I. M. (2021). Pengaruh Tingkat Keseriusan Pelanggaran , Reporting Channel , dan Retaliasi Terhadap Niat Melakukan Whistleblowing. 5(2), 164–184.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers. 545–556. https://doi.org/10.1007/s10551-008-9788-y
Prasetyo, M. F., Purnamasari, P., & Maemunah, M. (2017). Pengaruh Tingkat Keseriusan Pelanggaran, Faktor Demografi dan Faktor Organisasional terhadap Intensi Whistleblowing (Survei pada Karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat). Prosiding Akuntansi. 18(2), 124–132.
Putri, L. A., Saud, I. M., Anisa, L., Akuntansi, P., Bisnis, E., & Yogyakarta, U. M. (2019). PENGARUH KESERIUSAN PELANGGARAN , PERSONAL COST , DAN FINANCIAL INCENTIVES TERHADAP NIAT MELAKUKAN TINDAKAN WHISTLEBLOWING. Prosiding UMY, 1(2), 522–533.
Rusmita, N. W., (2022). Pengaruh Sifat Machiavellian, Komitmen Profesional dan Tingkat Keseriusan Pelanggaran Terhadap Niat Untuk Melakukan Whistleblowing (Studi Empiris Pada BPK RI Perwakilan Provinsi Bali). Hita Akuntansi dan Keuangan, 3(4), 93–108. https://doi.org/10.32795/hak.v3i4.2721
Seltman, H. J. (2018). Experimental Design and Analysis. In camegie mellon university. https://doi.org/10.1201/b18362-13
Sugiyanto. (2009). MANIPULASI: KARAKTERISTIK EKSPERIMEN. Buletin Psikologi, (17)2, 98-108. https://doi.org/10.22146/bpsi.11486
Trevino, L. K., & Victor, B. (1992). Peer Reporting of Unethical Behavior: A Social Context Perspective. Academy of Management Journal, 35(1), 38–64. https://doi.org/10.5465/256472
Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect, Whistleblowing System, Internal Locus of Control Dan Kompetensi Aparatur Dalam Pencegahan Kecurangan Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39. https://doi.org/10.32500/jebe.v3i1.1993
Wiradharma, G., & Septiyadi, R. (2017). Bystander Effect: Ketidakpedulian Orang Urban. Seminar Nasional Budaya Urban Kajian Budaya Urban Di Indonesia Dalam Perspektif Ilmu Sosial Dan Humaniora: Tantangan Dan Perubahan, 98–108.
Yahya, N., & Damayanti, F. (2021). Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi. Akuntabilitas, 14(1), 43–60. https://doi.org/10.15408/akt.v14i1.20803
Published
2024-02-15
How to Cite
FADILLAH, Ashya; MISRA, Fauzan.
Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112319>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p14.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
