PENGARUH FAKTOR DEMOGRAFI DAN IKLIM ORGANISASI TERHADAP NIAT WHISTLEBLOWING INTERNAL
DOI:
https://doi.org/10.32477/jrm.v4i1.59Keywords:
Demographics, Organizational Climate, WhistleblowingAbstract
This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.
References
Barnett, T (1992), “A Preliminary Investigation of The Relationship Between Selected Organizational Characteristics and External Whistle-blowing by Employees”, Journal of Business Ethics 11, pp. 949- 959.
Bjorkelo, B., Einarsen, S. and Matthiesen, S.B. (2010), “Predicting Proactive Behaviour at Work: Exploring The Role of Personality As An Antecedent of Whistleblowing Behaviour”, Journal of Occupational and Organizational Psychology, Vol. 83 No. 2, pp. 371-394.
Callahan, E.S. and Collins, J.W. (1992), “Employee Attit udes Toward W istleblowing: Management and Public Policy Implications”, Journal of Business Ethics, Vol. 11, pp. 939-948.
Chiu, R.K. (2003), “Ethical Judgment and Whistleblowing Intention: Examining The Moderating Role of Locus of Control”, Journal of Business Ethics, Vol. 43, pp. 65-74.
Courtemanche, G. (1988), “The Ethics of Whistle-blowing”, The Internal Auditor, Vol. 45, pp. 36-42.
Curtis, M.B. and Taylor, E.Z. (2009), “Whistleblowing in Public Accounting: Inf luence of Identity Disclosure, Situational Context, and Personal Characteristics”, Accounting and Public Interest, Vol. 9, pp. 191-220.
Dasgupta, S. and Kesharwani, A. (2010), “Whistleblowing: A Survey of Literature”, The IUP Journal of Corporate Governance, Vol. 9 No. 4, pp. 57-70.
De Maria, W. (1994), Unshielding the Sha dow Culture: Que ensland Whistleblower Study, Result Release One, University of Queensland, Brisbane.
Dillard, J. F., and K. Yuthas (2002), “Ethical Audit Decisions: A Structuration Perspective”, Journal of Business Ethics 36 (1/2), 49-64.
Elias, R. (2008), “Auditing Students’ Professional C o m m i t m e n t a n d A n t i c i p a t o r y Socialization and Their Relationship to Whistleblowing”, Managerial Auditing Journal, Vol. 23 No. 3, pp. 191-220.
Finn, D. W. (1995), “Ethical Decision Making in Organizations: An Employee- Organization Whistle-blowing Model”, Research on Accounting Ethics 1, 293-315.
Jubb, P.B. (20 00), “Auditors As Whistleblowers”, Internal Journal of Auditing, Vol. 153, p. 167.
Kaptein, M. (2011), “From Inaction to External Whistleblowing: The Influence of The Ethical Culture of Organizations o n Eemployee Responses to Observed Wrongdoing”, Journal of Business Ethics, Vol. 98, pp. 513-530.
Keil, M., Tiwana, A., Sainsbury, R. and Sneha, S. (201 0), “Toward a Th eory of Whistleblowing Intentions: A Benefit-toc ost Differential Perspective ” , Decision Sciences, Vol. 41 No. 4, pp. 787-812.
Keenan, J.P. (2002), “Whistleblowing: A Study of Managerial Differences”, Employee Responsibilities and Rights Journal, Vol. 14 No. 1, pp. 17-32.
Larmer, R.A. (1992), “Whistleblowing and Employee Loyalty”, Journal of Business Ethics, Vol. 11 No. 2, pp. 125-128.
Liyanarachchi, G.A. and Adler, R. (2011), “Accountants’ Whistle-blowing Intentions: The Impact of Retaliation, Age, and Gender”, Australian Accounting Review, Vol. 167, p. 182.
MacNab, B.R. and Worthley, R. (2008), “Self-efficacy As An Interpersonal Predictor for Internal Whistleblowing: A US and Canada Examination”, Journal of Business Ethics,Vol. 79, pp. 407-421.
Mesmer-Magnus, J.R. and Viswesvaran, C. (2005), “Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions and Retaliation”, Journal of Business Ethics, Vol. 62, pp. 277-297.
Miceli, M.P. a nd Near, J.P. (1994), “Whistleblowing : Reaping The Benefits”, The Academy of Management Executive, August, pp. 65-73.
Miceli, M.P.,Near, J.P. and Dworkin,T.M. (2008), Whistleblowing in Organizations, Routledge, London.
Near, J. P., and M. P. Miceli (1985), “Characteristics of Organizational Climate and Perceived Wrongdoing Associated with Whistle-blowing Decisions”, Personnel Psychology 38, 525-544.
Near, J. P., and M. P. Miceli (1992), “Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees”, New York: Lexington Books.
Near, J. P., and M. P. Miceli (1995), “Effective W h is t l e - b l o wi n g ”, A c a d em y o f Management Review 20 (3), 679-709.
Park, H., Rehg, M. and Lee, D. (2005), “The Influence on Confucian Ethics and Collect ivism on W histleb lowing Iintentions: A Study of South Korean Public Employees”, Journal of Business Ethics, Vol. 58, pp. 387-403.
Park, H., Blenkinsopp, J., Oktem, M.K. and Omurgonulsen, U. (2008), “Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Comparison of South Korea, Turkey, and The UK”, Journal of Business Ethics, Vol. 82, pp. 929-939.
Perry, J. L. (1992), “The Consequences of Speaking Out: Processes of Hostility and Issue Resolution Involving Federal Whistleblowers”, Academy of Management Best Paper Proceedings 52.
Qusqas, F. and Kleiner, B.H. (2001), “The Difficulties of Whistleblowers Finding Employment”, Management Research News, Vol. 24 Nos 3/4, pp. 97-100.
Read, W.J. and Rama, D.V. (2003), “Whistle-blowing to Internal Auditors”, Managerial Auditing Journal, Vol. 18 No. 5, pp. 354-362.
Regh, M.T., Miceli, M.P., Near, J.P. and Scotter, J.R. (2008), “Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships”, Organization Science, Vol. 19 No. 2, pp. 221-240.
Robinson, S.N., Robertson, J.C. and Curtis, M.B. (2011), “The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistle-blowing Intentions Following Fraud”, Journal of Business Ethics, Vol. 106, pp. 213-227.
Shawver, T. (2008), “What Accounting Students Think About Whistleblowing, Management”, Accounting Quarterly, Vol. 9 No. 4, pp. 33-41.
Shawyer, T. and Clements, L.H. (2008), “Whistleblowing: Factors That Contribute to Management Accountants Reporting Questionionable Dilemmas”, Management Accounting Quarterly, Vol. 9 No. 2, pp. 26-38.
Sims, R.L. and Keenan, J.P. (1998), “Predictors of External Whistleblowing: Organizational and Interpersonal Variables”, Journal of Business Ethics, Vol. 17 No. 4, pp. 411-421.
Somers, M. J. and J. C. Casal: 1994, “Organizational Commitment and W h ist le -blo win g: A Test o f Th e Reformer and The Organization Man Hypothesis”, Group & Organization Management 19 (3), 270-84.
Teo, H. and Caspersz, D. (2011), “Dissenting Discourse: Eexploring Alternatives t o The Whistleblowing/Silence Dichotomy”, Journal of Business Ethics, Vol. 104, pp. 237-249.
Vandekerckhove, W. and Lewis, D. (2012), “The Content of Whistleblowing Procedures: A Critical Review of Recent Official Guideliness”, Journal of Business Ethics, Vol. 108, pp. 253-264.
Zhang, J., Chiu, R. and Wei, L. (2008), “Decision Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications”, Journal of Business Ethics, Vol. 88, pp. 25-41.
