Does Ethical Climate, Rewards, and Protections Matter for Individual Intention to Blow The Whistle?

Nova Trinita Sihombing, Fitri Ahmad Kurniawan

Abstract


This paper aims to examine factors that can predict an individual intention to take whistleblowing action. This study examines the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, rewards, and legal protection of whistleblower on the intention of Batam public procurement agency employees to do whistleblowing. This study used a quantitative approach with questionnaire data collected technique using census sampling as a sampling method. Partial Least Square (PLS) via SmartPLS 3.0 program is used as the analytical method to running the data. This study analyzes all civil servants in The Batam Public Procurement Agency. The results show that ethical climate-principle and legal protection of whistleblower affect the intention to do whistleblowing significantly. While the ethical climate-egoism, ethical climate-benevolence, and giving rewards to whistleblower showed that the results did not affect the intention of Batam Public Procurement agency employees to do whistleblowing significantly.

Keywords


Ethical climate egoism, ethical climate benevolence, ethical climateprinciple, rewards, whistleblower legal protection, whistleblowing intentions.

Full Text:

PDF

References


Abdillah, W., & Hartono, J. 2015. Partial Least Square (PLS) Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta:: Penerbit ANDI

Abdullah, M. W., & Hasma, H. 2017. Determinan Intensi Auditor Melakukan Tindakan Whistle-blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi (Studi pada Inspektorat Provinsi Sulawesi Selatan). EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(3), 385.

Ahmad, S. A. 2011. Internal Auditors and Internal Whistleblowing Intentions: a Study of Organisational, Individual, Situational and Demographic Factors. PhD Thesis. Edith Cowan University

Ahmad, S. A., Yunos, R. M., Ahmad, R. A. R., & Sanusi, Z. M. 2014. Whistleblowing Behaviour: The Influence of Ethical Climates Theory. Procedia - Social and Behavioral Sciences, 164 (August), 445–450.

Alatas, 1987. Korupsi Sifat Dan Fungsi. Jakarta : LP3ES

Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. 2016. The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151 (1), 165–178.

Banisar, D. 2011. Whistleblowing: International Standards and Developments in Sandoval, Irma E. (Editor). Contempory Debates on Corruption and Transparency: the Frontiers Between State, Market and Society. Washington, DC World Bank, Institute For Social Resarch, UNAM

Brief, A. P., & Motowidlo, S. J. 1986. Prosocial Organizational Behaviors. The Academy of Management Review, 11 (4), 710.

Brink, A. G., Lowe, D. J., & Victoravich, L. M. 2013. The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank Regulatory environment. Auditing: A Journal Of Practice & Theory, 32 (3), 87–104.

Dozier, J. B., & Miceli, M. P. 1985. Potential Predictors of Whistle-Blowing. A Prosocial Behavior Perspective. Academy of Management Review, 10 (4), 823–836.

Dyah, R. T., & Setiawan, S. 2017. Pengaruh Pemberian Kompensasi Keuangan Dan Non Keuangan Terhadap Pengungkapan Kecurangan ; Pemunculan Whistleblower Sebagai Variabel Intervening (Survei Pada Koperasi-Koperasi Di Bandung). Proceedings, SNAB Universitas Widyatama

Effendi, A., & Nuraini, N. 2019. Pengaruh Perlindungan Hukum, Orientasi Etika Idealisme, Orientasi Etika Relativisme Dan Retaliasi Terhadap Intensi Whistleblowing (Survei Pada Mahasiswa Universitas Negeri Di Provinsi Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4 (3), 504–519.

Elimanto, & Mulia, T. W. 2016. Pengaruh Reward, Profesionalisme Profesi, Dan Moral Terhadap Instensitas Auditor Internal, 8 (1), 33–52.

Hariyani, E, Agri, A, & Wiguna, M. 2019. Pengaruh Komitmen Profesional , Pertimbangan Etis ,Personal Cost ,Reward Terhadap Intensi Internal Whistleblowing ( Studi Empiris Pada OPD Kabupaten Siak ). Jurnal Politeknik Caltex Riau, 12 (12), 19–28.

Khanifah, K., Amjadallah Alfie, A., & Maeni. 2019. The Intention of Whistleblowing: The Effect of Professional Commitments, Organizational Commitments, Legal Protection, Reward, Level of Religiousity, and Moral Intensity of Internal Auditor (Case Study at Primary Tax Office in Semarang). 140 (ISCoGI 2017), 165–170.

Kinanti, S. B. 2019. Pengaruh Iklim Etis, Tingkat Keseriusan Pelanggaran, Dan Status Pelanggar Terhadap Intensi Whistleblowing Internal. Skripsi, Fakultas Ekonomi (Universitas Sanata Dharma), 39915587.

Lestari, R., & Yaya, R. 2017. Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara. Jurnal Akuntansi, 21(3), 336.

Marantika, V., Yuniarta, G. A., & T.A, A. 2017. Pengaruh Sikap, Budaya Ewuh Pakewuh, Komitmen Organisasi Dan Pemberian Reward Terhadap Niat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistlelowing . E-Journal S1 Ak Universitas Pendidikan Ganesha, 8 (2).

McLeod, S. 2007. Maslow ’ s Hierarchy of Needs model includes : Simply Psychology

Near, J. P., & Miceli, M. P. 1985. Organizational dissidence: The case of whistle-blowing. Citation Classics from The Journal of Business Ethics: Celebrating the First Thirty Years of Publication, 153–172.

Nixson, Kalo, S., Kamello, T., & Mulyadi, M. 2013. Perlindungan Hukum Terhadap Whistleblower Dan Justice Collaborator Dalam Upaya Pemberantasan Tindak pidana Korupsi. USU Law Journal, Vol.II-No.2 (Nov-2013) 112-123. 2 (2), 112–123.

Peraturan Kepala Lembaga Kebijakan Pengadaan barang/Jasa pemerintah No. 15 Tahun 2015 tentang Whistleblowing System Pengadaan Barang/Jasa Pemerintah. Petunjuk Teknis dan Standar Operasional Prosedur (SOP) Tata Kelola Dan Pengawasan KegiatanPertemuan/Rapat di Luar Kantor.

Pramugalih, A. A. 2018. Whistleblowing Intentions Pada Aparatur Pemerintah Tesis, PROGRAM MAGISTER AKUNTANSI. Universitas Trunojoyo Madura

Rahardjo, B. S. 2017. A Comparative Analysis of Whistleblower’s Protection in Indonesia and United States of America. Humaniora, 8 (2), 181.

Rothschild, J., & Miethe, T. D. 1999. Whistle-blower disclosures and management retaliation: The battle to control information about organization corruption. Work and Occupations. SAGE Publications, 26(1), 107–128.

Setiawan, T. 2018. Faktor-faktor Yang Mempengaruhi Intensi Untuk Melakukan Whistleblowing Internal (Studi Empiris Pada OPD Kota Pekanbaru). Statistical Field Theory. JOM FEB, 53 (9), 1689–1699.

Setyawati, l, Ardiyani, K, & Sutrisno, C. R. 2015. Faktor-Faktor Yang Mempengaruhi Niat untuk Melakukan Whistleblowing Internal (The Factors Influencing Internal Whistleblowing Intentions). Jurnal Ekonomi Dan Bisnis, 17 (2), 22–33.

Suryono, E. 2014. Pengaruh Sikap Dan Norma Subyektif Terhadap Intensi Pegawai negeri Sipil Untuk Mengadukan Pelanggaran (Whistleblowing). Skripsi, Fakultas Ekonomiska Dan Bisnis. Universitas Diponegoro

Undang-Undang Nomor 13 tahun 2006 tentang perlindungan saksi dan korban.

Victor, B., & Cullen, J. B. 1988. The Organizational Bases of Ethical Work Climates. Administrative Science Quarterly, 33 (1), 101.

Wahyuningsih, W. 2016. Pengaruh Pemberian Reward, Komitmen Organisasi, Gender, dan Masa Kerja terhadap Whistleblowing (Studi Empiris pada Kamtor PT. PLN (Persero) Wilayah Sumatra Barat). JOM Fekon, 1–22.

Widuri, R., Jevera, I., & Zerlinda, J. 2019. Tax Fraud Reporting: The Effect of Envious Motive and Financial Reward. ATLANTIS PRESS: Advances in Economics, Business and Management Research, 103 (Teams 19), 89–94.

Xu, Y., & Ziegenfuss, D. E. 2008. Reward systems, moral reasoning, and internal auditors’ reporting wrongdoing. Journal of Business and Psychology, 22 (4), 323–331.

https://nasional.tempo.co/read/1200115/icw-sepanjang-2018-kerugian-negara-akibat-korupsi-capai-rp-92-triliun, diakses pada tanggal 13 Februari 2020. Pukul 11.10.

https://www.tranparency.org/en/countries/indonesia, diakses pada 14 Februari 2020 Pukul 09.30.




DOI: https://doi.org/10.21107/jaffa.v9i2.12560

Refbacks

  • There are currently no refbacks.


Our Journal indexed by:

 

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.