Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior
Abstract
This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels.
Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.
Downloads
Download data is not yet available.
References
Ajzen, I. (1991). The theory of planned behavior. Handbook of Theories of Social Psychology: Volume 1, 438–459. https://doi.org/10.4135/9781446249215.n22
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195
Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: A theoretical analysis and review of empirical research. Psychological Bulletin, 84(5), 888–918. https://doi.org/10.1037/0033-2909.84.5.888
Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241–267. https://doi.org/10.1108/MEDAR-09-2016-0080
Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151(1), 165–178. https://doi.org/10.1007/s10551-016-3215-6
Brody, R. G., Gupta, G., & White, T. (2020). Whistleblowing in India: evidence from accounting students and professionals. International Journal of Accounting and Information Management, 28(1), 126–146. https://doi.org/10.1108/IJAIM-01-2019-0001
Brown, J. O., Hays, J., & Stuebs, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28–56. https://doi.org/10.2308/apin-51675
Cheng, J., Bai, H., & Yang, X. (2019). Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model. Journal of Business Ethics, 155(1), 115–130. https://doi.org/10.1007/s10551-017-3517-3
Chiasson, Michael, Gene H. Johnson, and R. B. (1995). Blowing the whistle: Accountants in industry. CPA Journal, 65(2), 24–27.
Dhamija, S., & Rai, S. (2018). Role of retaliation and value orientation in whistleblowing intentions. Asian Journal of Business Ethics, 7(1), 37–52. https://doi.org/10.1007/s13520-017-0078-6
Erkmen, T., Çalişkan, A. Ö., & Esen, E. (2014). An empirical research about whistleblowing behavior in accounting context. Journal of Accounting and Organizational Change, 10(2), 229–243. https://doi.org/10.1108/JAOC-03-2012-0028
Greene, A. D., & Latting, J. K. (2004). Whistle-blowing as a form of advocacy: Guidelines for the practitioner and organization. Social Work, 49(2), 219–230. https://doi.org/10.1093/sw/49.2.219
Heese, J., & Pérez-Cavazos, G. (2021). The effect of retaliation costs on employee whistleblowing. Journal of Accounting and Economics, 71(2–3). https://doi.org/10.1016/j.jacceco.2020.101385
Joseph F. Hair Jr., G Tomas M. Hult , Christian M. Ringle, M. S. (2017). A primer on Partial least Squares Structural Equation Modeling (PLS-SEM) (Vol. 15, Issue 2). SAGE Publication, Inc.
Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21(1), 77–94. https://doi.org/10.1023/A:1005922701763
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189–204. https://doi.org/10.1007/s10551-018-3862-x
Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in indonesia: Testing for the moderation effects. Journal of Business Ethics, 152(2), 573–588. https://doi.org/10.1007/s10551-016-3318-0
Lee, G., & Xiao, X. (2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41(March), 22–46. https://doi.org/10.1016/j.acclit.2018.03.003
Lee, H., Kang, M. M., & Kim, S. Y. (2021). A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior. American Review of Public Administration, 51(5), 374–392. https://doi.org/10.1177/02750740211003345
Mihelic, B. C. & K. K. (2016). Culiberg-Mihelič2017_Article_TheEvolutionOfWhistleblowingSt.pdf (pp. 787–803). Journal of Business Ethics.
Mustafida, N., & Mursita, L. Y. (2022). Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle. Integritas : Jurnal Antikorupsi, 7(2), 233–244. https://doi.org/10.32697/integritas.v7i2.265
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. (2009). Whistleblowing as planned behavior - A survey of south korean police officers. Journal of Business Ethics, 85(4), 545–556. https://doi.org/10.1007/s10551-008-9788-y
Robertson, J. C., Stefaniak, C. M., & Curtis, M. B. (2011). Does wrongdoer reputation matter? impact of auditor-wrongdoer performance and likeability reputations on fellow auditors’ intention to take action and choice of reporting outlet. Behavioral Research in Accounting, 23(2), 207–234. https://doi.org/10.2308/bria-50022
Said, J., Alam, M. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does job satisfaction, fair treatment, and cooperativeness influence the whistleblowing practice in Malaysian Government linked companies? Asia-Pacific Journal of Business Administration, 9(3), 220–231. https://doi.org/10.1108/APJBA-06-2017-0053
Sarikhani, M., & Ebrahimi, F. (2021). Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-10-2020-1047
Sembiring, L. J. (2019). Poles Lapkeu, Direksi & Komisaris Garuda Didenda Rp 100 Juta! CNBC Indonesia. https://www.cnbcindonesia.com/market/20190628102835-17-81288/poles-lapkeu-direksi-komisaris-garuda-didenda-rp-100-juta
Sholihin, P. M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Penerbit Andi. https://books.google.co.id/books?id=NbMWEAAAQBAJ
Stikeleather, B. R. (2016). When do employers benefit from offering workers a financial reward for reporting internal misconduct? Accounting, Organizations and Society, 52, 1–14. https://doi.org/10.1016/j.aos.2016.06.001
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(January), 277–288. https://doi.org/10.1016/j.jbusres.2019.01.009
Zakaria, M., Razak, S. N. A. A., & Noor, W. N. B. W. M. (2016). Effect of Planned Behaviour on Whistle Blowing Intention : Evidence from Malaysian Police Department. Middle-East Journal of Scientific Research, 24(7), 2352–2365. https://doi.org/10.5829/idosi.mejsr.2016.24.07.22667
Zhang, J., Chiu, R., & Wei, L. (2009). 4.Decision-Making Process of Internal Whistleblowing Behavior in China.
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195
Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: A theoretical analysis and review of empirical research. Psychological Bulletin, 84(5), 888–918. https://doi.org/10.1037/0033-2909.84.5.888
Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241–267. https://doi.org/10.1108/MEDAR-09-2016-0080
Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151(1), 165–178. https://doi.org/10.1007/s10551-016-3215-6
Brody, R. G., Gupta, G., & White, T. (2020). Whistleblowing in India: evidence from accounting students and professionals. International Journal of Accounting and Information Management, 28(1), 126–146. https://doi.org/10.1108/IJAIM-01-2019-0001
Brown, J. O., Hays, J., & Stuebs, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28–56. https://doi.org/10.2308/apin-51675
Cheng, J., Bai, H., & Yang, X. (2019). Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model. Journal of Business Ethics, 155(1), 115–130. https://doi.org/10.1007/s10551-017-3517-3
Chiasson, Michael, Gene H. Johnson, and R. B. (1995). Blowing the whistle: Accountants in industry. CPA Journal, 65(2), 24–27.
Dhamija, S., & Rai, S. (2018). Role of retaliation and value orientation in whistleblowing intentions. Asian Journal of Business Ethics, 7(1), 37–52. https://doi.org/10.1007/s13520-017-0078-6
Erkmen, T., Çalişkan, A. Ö., & Esen, E. (2014). An empirical research about whistleblowing behavior in accounting context. Journal of Accounting and Organizational Change, 10(2), 229–243. https://doi.org/10.1108/JAOC-03-2012-0028
Greene, A. D., & Latting, J. K. (2004). Whistle-blowing as a form of advocacy: Guidelines for the practitioner and organization. Social Work, 49(2), 219–230. https://doi.org/10.1093/sw/49.2.219
Heese, J., & Pérez-Cavazos, G. (2021). The effect of retaliation costs on employee whistleblowing. Journal of Accounting and Economics, 71(2–3). https://doi.org/10.1016/j.jacceco.2020.101385
Joseph F. Hair Jr., G Tomas M. Hult , Christian M. Ringle, M. S. (2017). A primer on Partial least Squares Structural Equation Modeling (PLS-SEM) (Vol. 15, Issue 2). SAGE Publication, Inc.
Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21(1), 77–94. https://doi.org/10.1023/A:1005922701763
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189–204. https://doi.org/10.1007/s10551-018-3862-x
Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in indonesia: Testing for the moderation effects. Journal of Business Ethics, 152(2), 573–588. https://doi.org/10.1007/s10551-016-3318-0
Lee, G., & Xiao, X. (2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41(March), 22–46. https://doi.org/10.1016/j.acclit.2018.03.003
Lee, H., Kang, M. M., & Kim, S. Y. (2021). A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior. American Review of Public Administration, 51(5), 374–392. https://doi.org/10.1177/02750740211003345
Mihelic, B. C. & K. K. (2016). Culiberg-Mihelič2017_Article_TheEvolutionOfWhistleblowingSt.pdf (pp. 787–803). Journal of Business Ethics.
Mustafida, N., & Mursita, L. Y. (2022). Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle. Integritas : Jurnal Antikorupsi, 7(2), 233–244. https://doi.org/10.32697/integritas.v7i2.265
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. (2009). Whistleblowing as planned behavior - A survey of south korean police officers. Journal of Business Ethics, 85(4), 545–556. https://doi.org/10.1007/s10551-008-9788-y
Robertson, J. C., Stefaniak, C. M., & Curtis, M. B. (2011). Does wrongdoer reputation matter? impact of auditor-wrongdoer performance and likeability reputations on fellow auditors’ intention to take action and choice of reporting outlet. Behavioral Research in Accounting, 23(2), 207–234. https://doi.org/10.2308/bria-50022
Said, J., Alam, M. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does job satisfaction, fair treatment, and cooperativeness influence the whistleblowing practice in Malaysian Government linked companies? Asia-Pacific Journal of Business Administration, 9(3), 220–231. https://doi.org/10.1108/APJBA-06-2017-0053
Sarikhani, M., & Ebrahimi, F. (2021). Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-10-2020-1047
Sembiring, L. J. (2019). Poles Lapkeu, Direksi & Komisaris Garuda Didenda Rp 100 Juta! CNBC Indonesia. https://www.cnbcindonesia.com/market/20190628102835-17-81288/poles-lapkeu-direksi-komisaris-garuda-didenda-rp-100-juta
Sholihin, P. M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Penerbit Andi. https://books.google.co.id/books?id=NbMWEAAAQBAJ
Stikeleather, B. R. (2016). When do employers benefit from offering workers a financial reward for reporting internal misconduct? Accounting, Organizations and Society, 52, 1–14. https://doi.org/10.1016/j.aos.2016.06.001
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(January), 277–288. https://doi.org/10.1016/j.jbusres.2019.01.009
Zakaria, M., Razak, S. N. A. A., & Noor, W. N. B. W. M. (2016). Effect of Planned Behaviour on Whistle Blowing Intention : Evidence from Malaysian Police Department. Middle-East Journal of Scientific Research, 24(7), 2352–2365. https://doi.org/10.5829/idosi.mejsr.2016.24.07.22667
Zhang, J., Chiu, R., & Wei, L. (2009). 4.Decision-Making Process of Internal Whistleblowing Behavior in China.
Published
2022-08-26
How to Cite
WURYANINGSIH, Wuryaningsih; DZULHASNI, Sahilly.
Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2167-2179, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87936>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p16.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
