Beralih ke bagian utama
Artikel Riset Asli Akses Terbuka Terakreditasi SINTA 2

Higher-Order Models in the Theory of Planned Behavior to Predict Whistleblowing Intention

Penulis

  • Ujang Hamdani * Penulis korespondensi
  • Roekhudin
  • Bambang Hariadi
  • Faculty of Economics and Business, University of Brawijaya
  • *Penulis korespondensi
DOI
10.21787/jbp.14.2022.31-41
Tanggal Terbit & Halaman
27 April 2022 · Hlm. 31-41
Riwayat Naskah
Diterima27 Jan 2022 Disetujui23 Feb 2022 Terbit27 Apr 2022
Lisensi
CC Attribution-NonCommercial-ShareAlike 4.0
Baca PDF 201 KB Kutip

1.052 Dilihat 888 Diunduh

Abstrak

The effectiveness of whistle-blowing as a mechanism to detect fraud depends on the willingness of an employee to report wrongdoing. The objective of this research is to investigate internal auditors’ intention to report fraud in local government. By employing the theory of planned behavior, variables in this study are attitude toward whistle-blowing, subjective norms, perceived behavioral control, and internal whistle-blowing intention. We adopted a higher-order model to explain the relationship between components of theory construct. This study used primary data gathered from questionnaires of 201 internal auditors in local government. The findings of this research revealed that attitude toward whistle-blowing, subjective norms, and perceived behavioral control positively affected the intentions of the internal auditor to report wrongdoings internally to the appropriate party

Kata Kunci:

Baca Naskah Lengkap

Isi lengkap artikel ini tersedia dalam format PDF. Versi resmi yang diterbitkan pada Vol 14 No 1 (2022).

Buka PDF

Daftar Pustaka

49 rujukan
  1. Abbas, K. (2021). Corruption Crime Eradication by Corruption Eradication Commission Through Red-handed Catch Operation on Bribery Action. Jurnal Bina Praja, 13(2), 319–329. https://doi.org/10.21787/jbp.13.2021.319-329
  2. ACFE. (2020). Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. https://legacy.acfe.com/report-to-the-nations/2020/
  3. ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. https://acfe-indonesia.or.id/survei-fraud-indonesia/
  4. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
  5. Alleyne, P., Hudaib, M., & Haniffa, R. (2018). The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants. Journal of Business Ethics, 147(3), 509–527. https://doi.org/10.1007/s10551-015-2946-0
  6. Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25(3), 285–301. https://doi.org/10.1016/0092-6566(91)90021-H
  7. Benitez, J., Henseler, J., Castillo, A., & Schuberth, F. (2020). How to perform and report an impactful analysis using partial least squares: Guidelines for confirmatory and explanatory IS research. Information & Management, 57(2), 103168. https://doi.org/10.1016/j.im.2019.05.003
  8. Brennan, N., & Kelly, J. (2007). A study of whistleblowing among trainee auditors. The British Accounting Review, 39(1), 61–87. https://doi.org/10.1016/j.bar.2006.12.002
  9. 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
  10. Chiu, R. K. (2003). Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control. Journal of Business Ethics, 43(1/2), 65–74. https://doi.org/10.1023/A:1022911215204
  11. Creswell, J. W., & Plano Clark, V. L. (2018). Designing and Conducting Mixed Methods Research. SAGE Publications, Inc.
  12. Culiberg, B., & Mihelič, K. K. (2017). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146(4), 787–803. https://doi.org/10.1007/s10551-016-3237-0
  13. Curtis, M. B., & Taylor, E. Z. (2009). Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics. Accounting and the Public Interest, 9(1), 191–220. https://doi.org/10.2308/api.2009.9.1.191
  14. Delen, D., Pudjiharjo, P., & Susilo, S. (2019). Has Fiscal Decentralization Succeeded in Increasing Quality Economic Growth in East Java? Jurnal Bina Praja, 11(1), 15–29. https://doi.org/10.21787/jbp.11.2019.15-29
  15. Erawan, I. G. A., Putra, F., & Sentanu, I. G. E. P. S. (2021). Factors Affecting Central Government’s Performance Accountability in Indonesia. Jurnal Bina Praja, 13(3), 529–542. https://doi.org/10.21787/jbp.13.2021.529-542
  16. Fatoni, A. (2020). Fiscal Decentralization Dilemma in Indonesia: Between Corruption Accountability and Probability at Local Levels. Jurnal Bina Praja, 12(1), 101–110. https://doi.org/10.21787/jbp.12.2020.101-110
  17. Garson, G. D. (2016). Partial Least Squares: Regression and Structural Equation Models. Statistical Associates Publishers.
  18. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2016). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). SAGE Publications.
  19. Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
  20. ISO. (2021). ISO 37002:2021 - Whistleblowing management systems — Guidelines. ISO. https://www.iso.org/standard/65035.html
  21. 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
  22. Kabullah, M. I., Amsari, F., Arifin, W., & Misra, F. (2020). Accountability Dysfunction in Campaign Finance Regulations: A Case Study of the 2018 Jambi Simultaneous General Elections. Jurnal Bina Praja, 12(2), 225–236. https://doi.org/10.21787/jbp.12.2020.225-236
  23. Kartika, M. (2021, September 23). 58 Persen Pidana Korupsi yang Ditangani KPK Terjadi di Pemda. Republika.Co.Id. https://www.republika.co.id/berita/qzw1ue487/58-persen-pidana-korupsi-yang-ditangani-kpk-terjadi-di-pemda
  24. KPK. (2020). Laporan Tahunan KPK 2020.
  25. Latief. (2010, January 18). Murdiyanto, Guru yang Berani Ungkap Pemotongan Tunjangan. Kompas.Com. https://lifestyle.kompas.com/read/2010/01/18/19325615/murdiyanto.guru.yang.berani.ungkap.pemotongan.tunjangan
  26. Mansur, A. (2017, August 9). ICJR: Pelapor Kasus Korupsi di NTT Malah Dikriminalisasi. Republika.Co.Id. https://www.republika.co.id/berita/oueu2y330/icjr-pelapor-kasus-korupsi-di-ntt-malah-dikriminalisasi
  27. Naibaho, M. (2021). Regional Innovation Policy in Encouraging Regional Competitiveness in South Tangerang City. Jurnal Bina Praja, 13(2), 269–279. https://doi.org/10.21787/jbp.13.2021.269-279
  28. Natawibawa, I. W. Y., Irianto, G., & Roekhudin, R. (2018). Self-Efficacy and Controllability as Whistleblowing Intention Predictors of Financial Managers in Educational Institutions. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 4(2), 147–165. https://doi.org/10.28986/jtaken.v4i2.213
  29. Nayır, D. Z., Rehg, M. T., & Asa, Y. (2018). Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ? Journal of Business Ethics, 149(1), 147–167. https://doi.org/10.1007/s10551-016-3035-8
  30. 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
  31. Preston, C. C., & Colman, A. M. (2000). Optimal number of response categories in rating scales: reliability, validity, discriminating power, and respondent preferences. Acta Psychologica, 104(1), 1–15. https://doi.org/10.1016/S0001-6918(99)00050-5
  32. Rahmadany, A. F. (2021). Literature Study of Electronic Government Implementation in the Perspective of Indonesia’s Electronic Government Ranking Dimensions. Jurnal Bina Praja, 13(2), 281–292. https://doi.org/10.21787/jbp.13.2021.281-292
  33. Robinson, S. N., Robertson, J. C., & Curtis, M. B. (2012). The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud. Journal of Business Ethics, 106(2), 213–227. https://doi.org/10.1007/s10551-011-0990-y
  34. Rothschild, J., & Miethe, T. D. (1999). Whistle-Blower Disclosures and Management Retaliation. Work and Occupations, 26(1), 107–128. https://doi.org/10.1177/0730888499026001006
  35. Sandjaja, F. R., Nafisa, F., & Manurung, I. N. (2020). The Impact of Fiscal Decentralization on Welfare in Selected Provinces in Indonesia. Jurnal Bina Praja, 12(1), 21–31. https://doi.org/10.21787/jbp.12.2020.21-31
  36. Saputra, N. A. A., & Setiawan, D. (2021). Fiscal Decentralization, Accountability and Corruption Indication: Evidence from Indonesia. Jurnal Bina Praja, 13(1), 29–40. https://doi.org/10.21787/jbp.13.2021.29-40
  37. Sarstedt, M., Hair, J. F., Cheah, J.-H., Becker, J.-M., & Ringle, C. M. (2019). How to Specify, Estimate, and Validate Higher-Order Constructs in PLS-SEM. Australasian Marketing Journal, 27(3), 197–211. https://doi.org/10.1016/j.ausmj.2019.05.003
  38. Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th ed.). Wiley.
  39. Simanjuntak, K. (2015). Implementasi Kebijakan Desentralisasi Pemerintahan di Indonesia. Jurnal Bina Praja, 07(02), 111–130. https://doi.org/10.21787/JBP.07.2015.111-130
  40. Subhan, A. (2016). Multidirectional Networks of Government Transparency: A Preliminary Model. Jurnal Bina Praja, 8(2), 209–219. https://doi.org/10.21787/jbp.08.2016.209-219
  41. Suryono, E., & Chariri, A. (2016). Sikap, Norma Subjektif, dan Intensi Pegawai Negeri Sipil untuk Mengadukan Pelanggaran (Whistle-Blowing). Jurnal Akuntansi Dan Keuangan Indonesia, 13(1), 102–116.
  42. The Institute of Internal Auditors Australia. (2021). Whistleblower Policy. The Institute of Internal Auditors Australia.
  43. Transparency International. (2022, January 25). Indeks Persepsi Korupsi 2021: Korupsi, Hak Asasi Manusia dan Demokrasi. Transparency International.
  44. Triastuti, A., Jati, S. P., & Warsono, H. (2019). Factors Affecting Intensity Whistleblowing of Employees on The Potential Fraud of The National Health Insurance Program. Unnes Journal of Public Health, 8(2), 104–111. https://doi.org/10.15294/ujph.v0i0.29966
  45. Trongmateerut, P., & Sweeney, J. T. (2013). The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation. Journal of Business Ethics, 112(3), 437–451. https://doi.org/10.1007/s10551-012-1270-1
  46. Tuan Mansor, T. M., Ariff, A. M., Hashim, H. A., & Ngah, A. H. (2021). Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-07-2020-0948
  47. Tudu, P. N. (2021). Blow whistle, should I or shouldn’t I: a study on moderating effect of perceived organizational support on intention to blow the whistle among Indian Government employees. Society and Business Review, 16(2), 218–237. https://doi.org/10.1108/SBR-03-2020-0028
  48. Wahyudianto, H. (2015). Pengukuran Tingkat Kepuasan Masyarakat terhadap Pelaksanaan Kebijakan Pelayanan Pemerintah. Jurnal Bina Praja, 07(04), 331–345. https://doi.org/10.21787/JBP.07.2015.331-345
  49. Zhang, J., Chiu, R., & Wei, L. (2009). On whistleblowing judgment and intention: The roles of positive mood and organizational ethical culture. Journal of Managerial Psychology, 24(7), 627–649. https://doi.org/10.1108/02683940910989020

Hak Cipta & Lisensi Akses Terbuka

Hak Cipta (c) 2022 Author(s). Artikel ini dilisensikan di bawah CC Attribution-NonCommercial-ShareAlike 4.0.