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Journal articles on the topic 'Internal whistleblowing'
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Finandari, Dessy, and Titis Wijayanto. "ANALISIS PENGARUH DIMENSI BUDAYA TERHADAP NIAT MELAKUKAN WHISTLEBLOWING : PERBANDINGAN ANTARA MAHASISWA DAN ENGINEER." Jurnal Teknosains 6, no. 1 (August 30, 2017): 44. http://dx.doi.org/10.22146/teknosains.27104.
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This study aims to investigate the differences between engineering students and engineers on whistleblowing intentions, the effect of cultural dimensions on whistleblowing intentions, and the effect of ethnic differences on whistleblowing intentions. Each respondent was faced with three cases: a case involving a superior, a case involving a colleague, and an unknown case who was responsible. Each respondent is asked to provide an assessment related to the seriousness of cases, responsibilities and intentions to conduct whistleblowing internally or externally. Result indicate that students have intention to do internal whistleblowing higher than engineer. The lower the power distance, the higher the internal whistleblowing intention. The higher collectivism and long-term orientation, the higher the internal whistleblowing intention. Significant ethnic differences in intent to conduct whistleblowing are found in internal whistleblowing for unknown cases, and external whistleblowing in cases involving superiors
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Anugerah, Rita, Muhammad Rasyid Abdillah, and Rizqa Anita. "Authentic leadership and internal whistleblowing intention." Journal of Financial Crime 26, no. 2 (April 1, 2019): 556–67. http://dx.doi.org/10.1108/jfc-04-2018-0045.
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Purpose This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety. Design/methodology/approach To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia. Findings The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety. Originality/value This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.
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Lee, Hongseok. "The Implications of Organizational Structure, Political Control, and Internal System Responsiveness on Whistleblowing Behavior." Review of Public Personnel Administration 40, no. 1 (August 15, 2018): 155–77. http://dx.doi.org/10.1177/0734371x18792054.
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This study examines how organizational structure, political control, and internal system responsiveness to employee complaints or grievances influence U.S. federal employees’ internal and external whistleblowing. Although prior research has investigated a number of personal, organizational, and social factors that affect whistleblowing, very little research has examined the three factors that are the focus of this study and the roles that they might play in whistleblowing behavior. The results show that (a) wider spans of control of middle-level versus upper-level managers have opposite effects on internal whistleblowing, (b) fixed terms for agency leaders are negatively related to internal whistleblowing, and (c) internal system responsiveness to employee complaints or grievances has mixed effects on internal whistleblowing. This study concludes by discussing the implications of these findings and proposing effective ways to manage whistleblowing within public organizations.
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Chambers, Andrew. "Whistleblowing and the Internal Auditor." Business Ethics: A European Review 4, no. 4 (October 1995): 192–98. http://dx.doi.org/10.1111/j.1467-8608.1995.tb00114.x.
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Nielsen, Richard P. "Reformed National Security Internal Whistleblowing Systems and External Whistleblowing as Countervailing Ethics Methods." Administration & Society 52, no. 5 (March 28, 2018): 660–89. http://dx.doi.org/10.1177/0095399718760583.
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This article (a) reviews parts of the general literature on internal and external whistleblowing, (b) reviews parts of the national security whistleblowing literature and context, (c) discusses theoretical and legal reasons for considering whistleblowing as a countervailing ethics method, (d) discusses problems with the current national security internal whistleblowing system, (e) proposes developmental changes and reforms, (f) considers why potential reforms might reduce the need for ethically and legally problematic external whistleblowing, and (g) concludes that if reforms are not made, which may be likely, then what the Founders of the U.S. Constitution referred to as “unauthorized disclosures [external whistleblowing]” and even strengthened First Amendment protections remain necessary.
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Priyastiwi, Priyastiwi. "Pengaruh Faktor Demografi Dan Iklim Organisasi Terhadap Niat Whistleblowing Internal." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, no. 1 (January 21, 2017): 12–22. http://dx.doi.org/10.32477/jrm.v4i1.188.
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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.Keyword: Demographics, Organizational Climate, Whistleblowing
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Yustina, Andi. "LOCUS OF CONTROL, NORMA SUBJEKTIF, DAN WHISTLEBLOWING INTENTION DI AKUNTAN INDONESIA." Journal of Economic, Public, and Accounting (JEPA) 3, no. 1 (November 3, 2020): 30–40. http://dx.doi.org/10.31605/jepa.v3i1.809.
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Penelitian ini menguji karakter pribadi yang ditunjukkan oleh locus of control internal dan eksternal individu terhadap niat untuk melakukan whistleblowing intention dan apakah norma subjektif memediasi hubungan locus of control dan whistleblowing intention. Terdapat 177 akuntan dari beberapa jenis industri yang ada di Indonesia digunakan sebagai sampel dalam penelitian ini. Pengujian data dilakukan dengan menggunakan SEM-PLS. Hasil penelitian ini membuktikan bahwa locus of control internal dan external akuntan berpengaruh terhadap whistleblowing intention. Pengujian norma subjektif menunjukkan adanya efek pemediasi sebagian (partially mediates) antara locus of control (internal dan eksternal) terhadap whistleblowing intention.
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Alleyne, Philmore, Wayne Charles-Soverall, Tracey Broome, and Amanda Pierce. "Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados." Meditari Accountancy Research 25, no. 2 (June 5, 2017): 241–67. http://dx.doi.org/10.1108/medar-09-2016-0080.
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Purpose Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados. Design/methodology/approach The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados. Findings Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms. Research limitations/implications Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic. Practical implications Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations. Originality/value This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.
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Pramudiati, Ningrum, and Rizki Nur Aziz. "Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga." Telaah Bisnis 21, no. 2 (June 28, 2021): 99. http://dx.doi.org/10.35917/tb.v21i2.180.
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This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.
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Priyastiwi, Priyastiwi. "PENGARUH FAKTOR DEMOGRAFI DAN IKLIM ORGANISASI TERHADAP NIAT WHISTLEBLOWING INTERNAL." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, no. 1 (January 7, 2019): 12–22. http://dx.doi.org/10.32477/jrm.v4i1.59.
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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.
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Rauwolf, Paul, and Aled Jones. "Exploring the utility of internal whistleblowing in healthcare via agent-based models." BMJ Open 9, no. 1 (January 2019): e021705. http://dx.doi.org/10.1136/bmjopen-2018-021705.
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ObjectiveThe benefits of internal whistleblowing or speaking-up in the healthcare sector are significant. The a priori assumption that employee whistleblowing is always beneficial is, however, rarely examined. While recent research has begun to consider how the complex nature of healthcare institutions impact speaking-up rates, few have investigated the institutional processes and factors that facilitate or retard the benefits of speaking up. Here we consider how the efficacy of formal inquiries within organisations in response to employees’ speaking up about their concerns affects the utility of internal whistleblowing.DesignUsing computational models, we consider how best to improve patient care through internal whistleblowing when resource and practical limitations constrain healthcare operation. We analyse the ramifications of varying organisational responses to employee concerns, given organisational and practical limitations.SettingDrawing on evidence from international research, we test the utility of whistleblowing policies in a variety of organisational settings. This includes institutions where whistleblowing inquiries are handled with varying rates of efficiency and accuracy.ResultsWe find organisational inefficiencies can negatively impact the benefits of speaking up about bad patient care. We find that, given resource limitations and review inefficiencies, it can actually improve patient care if whistleblowing rates are limited. However, we demonstrate that including softer mechanisms for internal adjustment of healthcare practice (eg, peer to peer conversation) alongside whistleblowing policy can overcome these organisational limitations.ConclusionHealthcare organisations internationally have a variable record of responding to employees who speak up about their workplace concerns. Where organisations get this wrong, the consequences can be serious for patient care and staff well-being. The results of this study, therefore, have implications for researchers, policy makers and healthcare organisations internationally. We conclude with a call for further research on a more holistic understanding of the interplay between organisational structure and the benefits of whistleblowing to patient care.
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Raharjo, Ferri Dwi. "FAKTOR YANG MEMPENGARUHI PELAPORAN WHISTLEBLOWINGINTERNAL DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI PERSEPSI KARYAWAN DI PT. KRAKATAU STEEL (PERSERO) TBK." Media Riset Akuntansi, Auditing dan Informasi 15, no. 2 (August 22, 2017): 103. http://dx.doi.org/10.25105/mraai.v15i2.2003.
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<p><em>This studyaims to examine the influence of ethical climate, organizational commitment, personal cost, seriousness of wrongdoing with moderated education level on whistleblowing intentions. Sampling technique using purposivesampling method to employees of PT. Krakatau Steel (Persero) Tbk. The results of the analysis showed that ethical climate have significant effect on internal whistleblowing intentions where as organizational commitment, personal cost and seriousness of wrongdoing do not have significant effect on internal whistleblowing intentions.</em></p><p><em>Keywords: Internal whistleblowing, ethical climate, organizational commitment, personal cost, seriousness of wrongdoing, education level. </em></p>
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Utami, Luh. "Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pengungkapan Kasus Kecurangan (Studi Pada Perusahaan Sektor Jasa Yang Terdaftar di BEI Periode 2016-2017)." Akurasi : Jurnal Studi Akuntansi dan Keuangan 1, no. 2 (September 9, 2019): 77–90. http://dx.doi.org/10.29303/akurasi.v1i2.6.
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Penelitian ini bertujuan untuk menguji pengaruh whistleblowing system dan audit internal terhadap pengungkapan kasus kecurangan. Penelitian ini dilakukan pada perusahaan sektor jasa yang terdaftar di BEI periode 2016-2017. Sampel penelitian ini sebanyak 43 perusahaan . Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 23. Hasil penelitian menunjukkan bahwa whistleblowing system dan audit internal berpengaruh negatif signifikan terhadap pengungkapan kasus kecurangan. Hasil penelitian ini mengindikasikan bahwa whistleblowing system dan audit internal menurunkan kasus kecurangan yang terjadi pada perusahaan.
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Zarefar, Atika, Tobi Arfan, and Arumega Zarefar. "Evaluation on Implementation of Whistleblowing System in State Development Audit Agency." International Business Research 13, no. 5 (April 29, 2020): 113. http://dx.doi.org/10.5539/ibr.v13n5p113.
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The purpose of this study is to measure the effectiveness of institutional whistleblowing systems. The method used is quantitative descriptive. In this study, the sample used was the user of the whistleblowing system of the Financial and Development Supervisory Agency (BPKP), especially internal users. The data used in this study is the results of questionnaire data that has been distributed and filled out by BPKP employees. The questionnaire was designed based on Theory of Planned Behavior. The results of this study are in the form of a questionnaire design and the level of effectiveness of the whistleblowing system at BPKP. By using the Theory of Planned Behavior, there are three important aspects underlying the effectiveness of the whistleblowing system, namely the training and communication aspects, aspects of transformational leadership, and aspects of top management support. The level of effectiveness of the whistleblowing system at BPKP, especially internal whistleblowing, is 62.8%. The effectiveness level of 62.8% reflects that the whistleblowing system at BPKP is quite effective.
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Pertiwi, Imanda Firmantyas Putri, Intan Nur Prasasti, and Zakky Fahma. "Pengaruh Dukungan Organisasi Menjembatani Faktor Internal dalam Individu ke Intensi Tindakan Whistleblowing." INFERENSI: Jurnal Penelitian Sosial Keagamaan 11, no. 2 (March 26, 2018): 391–408. http://dx.doi.org/10.18326/infsl3.v11i2.391-408.
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This research aims to provide an overview of how much person’s internal factors such as professional commitment, anticipatory socialization and locus of control can affect their intention to perform whistleblowing action when they find fraud within the institution, also how strong is the organization’s support in moderating internal factors to the whistleblowing intentions. The method used in this research is Moderated regression analysis (MRA) followed by sub group moderated analysis. The results obtained from this study are proven that professional commitment can significantly improve the whistleblowing intentions, but anticipatory socialization and locus of control despite showing a significant influence, instead it shows negative direction. Organizational support has not been able to take part as a factor that can strengthens or weakens the relationship between the three variables mentioned earlier with the intention of someone to do whistleblowing.
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Yang, Ling, and Ruilian Xu. "The effects of retaliation on whistleblowing intentions in China banking industry." Journal of Accounting & Organizational Change 16, no. 2 (April 20, 2020): 215–35. http://dx.doi.org/10.1108/jaoc-05-2019-0049.
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Purpose This paper aims to examine the predictors of whistleblowing behaviors by comparing the importance of a negative perception – fear of whistleblowing – relative to positive perceptions such as ethical orientation, professional identity and supervisor trust. Design/methodology/approach The proposed hypotheses were tested using relative regression analysis with data collected from 471 banking employees in nine Chinese organizations. Findings The findings conclude that fear of retaliation was dominant in predicting external, but not internal, whistleblowing, and the beneficial effects of positive perceptions on internal whistleblowing are contingent on employees’ fear of retaliation. Therefore, organizations should survey employees’ perceptions of whistleblowing and their company retaliation policies to accomplish the goal of promoting ethical behaviors while discouraging unethical behaviors. Practical implications The findings suggest that efforts to promote whistleblowing in organizations may be most successful if the focus is placed on deterring retaliation and highlighting for employees that they will be protected from retaliation. Originality/value The relative weights analyses suggest that fear of retaliation from whistleblowing is the dominant predictor of external whistleblowing; as fear of retaliation increases, so does the desire to blow the whistle externally.
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Sinaga, Amelia, and Christina Dwi Astuti. "Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 9, no. 2 (May 10, 2019): 107. http://dx.doi.org/10.25105/jipak.v9i2.4528.
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<p class="style1"><em>The purpose of this research is to analyze the influence of organizational,</em><em> </em><em>individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions. </em></p>
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Vinancia, Claudia Vinska, Intiyas Utami, and Nafsiah Mohamed. "Personal Cost of Reporting and Status of Wrongdoer: Experimental Study of Whistleblowing Intention." Asia-Pacific Management Accounting Journal 14, no. 3 (December 31, 2019): 83–105. http://dx.doi.org/10.24191/apmaj.v14i3-04.
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Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe. Keywords: personal cost of reporting, status of wrongdoer, whistleblowing intention
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Ayu Wardani, Cyntia, and Sulhani Sulhani. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA." Jurnal ASET (Akuntansi Riset) 9, no. 1 (November 13, 2017): 29. http://dx.doi.org/10.17509/jaset.v9i1.5255.
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Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicates that anonymous reporting has a significant influence on the application of the whistleblowing system. This is in line with Lee and Fergher (2012) which states that companies that allow anonymous reporting tends to support the application of the whistleblowing system. While other factors such as total assets, inventory and external directors on the audit committee did not significantly affect the application of whistleblowing system. The implication of this research is company must have a whistleblower protection policy for effective whistleblowing system application.Keywords: whistleblwoing system; anonymous reportingAbstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data berganda.Hasil penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher (2012) yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system. Kata Kunci: whistleblowing system; anonymous reporting
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Jayanti, Luh Sri Isa Dewi, and Ketut Alit Suardana. "Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa." E-Jurnal Akuntansi 29, no. 3 (December 20, 2019): 1117. http://dx.doi.org/10.24843/eja.2019.v29.i03.p16.
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The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances.
Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
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Sagara, Yusar. "Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing." Liquidity 2, no. 1 (July 2, 2018): 34–44. http://dx.doi.org/10.32546/lq.v2i1.127.
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The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.
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Purwantini, Anissa Hakim. "PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL." Equilibrium: Jurnal Ekonomi Syariah 4, no. 1 (February 13, 2017): 137. http://dx.doi.org/10.21043/equilibrium.v4i1.1841.
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<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.</em><em></em></p>
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Lee, Hongseok, Minsung Michael Kang, and Sun Young Kim. "A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior." American Review of Public Administration 51, no. 5 (April 10, 2021): 374–92. http://dx.doi.org/10.1177/02750740211003345.
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Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.
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Wahyudi, Sugeng, Tarmizi Achmad, and Imang Dapit Pamungkas. "Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 17 (July 7, 2021): 672–84. http://dx.doi.org/10.37394/232015.2021.17.65.
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The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.
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Bernawati, Yustrida, and Giovani Beatrice Napitupulu. "The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention." Journal of Accounting and Strategic Finance 1, no. 01 (September 10, 2018): 1–12. http://dx.doi.org/10.33005/jasf.v1i01.21.
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Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on the whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
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Brink, Alisa G., D. Jordan Lowe, and Lisa M. Victoravich. "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, no. 3 (March 1, 2013): 87–104. http://dx.doi.org/10.2308/ajpt-50449.
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SUMMARY: There are many unanswered questions and concerns regarding the consequences of the fraud whistleblowing environment created by the Sarbanes-Oxley (SOX) and Dodd-Frank Acts. While SOX requires audit committees to implement anonymous internal reporting channels, the Dodd-Frank Act offers substantial monetary incentives that encourage reporting to the Securities and Exchange Commission (SEC). To mitigate concerns that employees might bypass internal channels, some companies are considering offering internal whistleblowing incentives. However, it is unclear how internal incentives will affect employee whistleblowing behavior. We experimentally examine the impact of an internal incentive on employees' intentions to report fraud. Across treatments, we find a greater likelihood of reporting internally than to the SEC. Evidence strength interacts with the presence of an internal incentive such that SEC reporting intentions are greatest when evidence is strong and an internal incentive is present. When evidence is weak, the presence of an internal incentive decreases SEC reporting intentions. Data Availability: Data used in this study are available from the authors upon request.
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Ray, Susan L. "Whistleblowing and Organizational Ethics." Nursing Ethics 13, no. 4 (July 2006): 438–45. http://dx.doi.org/10.1191/0969733006ne882oa.
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The purpose of this article is to discuss an external whistleblowing event that occurred after all internal whistleblowing through the hierarchy of the organization had failed. It is argued that an organization that does not support those that whistle blow because of violation of professional standards is indicative of a failure of organizational ethics. Several ways to build an ethics infrastructure that could reduce the need to resort to external whistleblowing are discussed. A relational ethics approach is presented as a way to eliminate the negative consequences of whistleblowing by fostering an interdependent moral community to address ethical concerns.
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Guthrie, Cynthia P., and Eileen Z. Taylor. "Whistleblowing on Fraud for Pay: Can I Trust You?" Journal of Forensic Accounting Research 2, no. 1 (February 1, 2017): A1—A19. http://dx.doi.org/10.2308/jfar-51723.
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ABSTRACT The SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awards. We propose and test a model that explores how monetary incentives affect trust, and ultimately whistleblowing intent, in both high and low retaliation threat environments. Results of a 2 (high/low retaliation threat) × 2 (money/no money) experimental study of 295 U.S. adults confirm that low (high) retaliation threat positively (negatively) relates to whistleblowing intent, mediated by trust. Monetary incentives moderate the relationship between retaliation threat and trust such that when retaliation threat is low, money increases organizational trust, leading to higher whistleblowing intent, but when retaliation threat is high, monetary incentives do not significantly influence trust. We also find that in a high retaliation threat environment with monetary incentives present, intrinsically motivated individuals report significantly lower levels of trust compared to trust levels reported by extrinsically motivated individuals. Our findings help managers understand how and when monetary incentives may be effective in increasing internal whistleblowing. Data Availability: Data are available from the first author.
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Owusu, Godfred Matthew Yaw, Rita Amoah Bekoe, Fred Kwasi Anokye, and Festus Odotei Okoe. "Whistleblowing intentions of accounting students." Journal of Financial Crime 27, no. 2 (January 13, 2020): 477–92. http://dx.doi.org/10.1108/jfc-01-2019-0007.
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Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.
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GOKCE, Asiye TOKER. "The Effect of Teachers’ Spirituality and Ethical Ideology on Their Preference of Reporting Wrongdoings at Schools." International Education Studies 9, no. 5 (April 26, 2016): 85. http://dx.doi.org/10.5539/ies.v9n5p85.
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<p class="apa">This paper aimed to examine whistleblowing in point of individual level. Three sets of hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and intentions to different modes of whistleblowing, and (3) religiosity and intentions to different modes of whistleblowing. Descriptive statistics, Correlation matrix, and regression analysis were used to analyze the data. The sample includes 323 teachers in Turkey. The results confirmed that religiosity was negatively associated with relativism, and positively associated with idealism while they rejected any relation between the ethical ideology and intention to whistleblowing modes. The results confirmed only the positive relationship between religiosity and internal whistleblowing, while rejecting the other hypotheses. Few studies have investigated the relationship between whistleblowing modes and ethical ideology. Therefore, examining religiosity, ethical ideology, and whistleblowing in an education context in Turkey, this paper believed to contribute the literature with regard to Islamic perspective.</p>
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Larasati, Yarry Septia, and Surtikanti Surtikanti. "Analisis Faktor-faktor yang Berpengaruh Terhadap Pencegahan Fraud di Dalam Proses Pengadaan Barang dan Jasa (Riset Empiris pada Direktorat Jenderal Pengelolaan Ruang Laut KEMENTRIAN KELAUTAN dan PERIKANAN)." Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 1, no. 1 (March 25, 2019): 31–43. http://dx.doi.org/10.28932/jafta.v1i1.1526.
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Semakin pesatnya perkembangan perekonomian di dunia memberikan banyak manfaat bagi masyarakat tetapi juga diiringi dengan semakin berkembangnya fraud atau biasa dikenal dengan istilah kecurangan Kasus korupsi yang ditangani Komisi Pemberantasan Korupsi (KPK), 70 persen diantaranya merupakan kasus pengadaan barang dan jasa. Penelitian ini bertujuan untuk mendapatkan data empiric tentang seberapa besar pengaruh Peran Pengendalian Internal, Whistleblowing System, dan Good Governance baik secara parsial maupun simultan terhadap Pencegahan Fraud. Penelitian ini melibatkan 53 responden lingkup Direktorat Jenderal Pengelolaan Ruang Laut Kementerian Kelautan dan Perikanan. Penelitian ini menggunakan metode survey dengan kuesioner sebagai instrument penelitian. Hasil penelitian ini menunjukan bahwa terdapat pengaruh positif dan signifikan Peran Pengendallian Internal, Whistleblowing System dan Good Governance baik secara parsial maupun simultan terhadap Pencegahan Fraud.
Kata Kunci : Pengendalian Internal, Whistleblowing System, Good Corporate Governance, dan Pencegahan Fraud
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Sujana, I. Ketut, I. Made Sadha Suardikha, and Putu Santi Putri Laksmi. "Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar." E-Jurnal Akuntansi 30, no. 11 (November 28, 2020): 2780. http://dx.doi.org/10.24843/eja.2020.v30.i11.p06.
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This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents. The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management.
Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.
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Sofyanty, Devy. "Pengaruh Komitmen Organisasi dan Iklim Organisasi Terhadap Tindakan WhistleBlowing." Widya Cipta - Jurnal Sekretari dan Manajemen 3, no. 1 (February 19, 2019): 43–50. http://dx.doi.org/10.31294/widyacipta.v3i1.5023.
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Kecurangan seperti korupsi dan berbagai skandal keuangan terjadi akhir-akhir ini, membuat whistleblowing dianggap perlu untuk meminimalkan kecurangan tersebut. Penelitian bertujuan untuk menganalisis pengaruh komitmen organisasi dan iklim organisasi terhadap tindakan whistleblowing. Jenis penelitian ini adalah studi kausalitas, metode yang menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer yang melalui kuesioner pada auditor pemerintah (auditor internal) yang bekerja di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Jakarta. Total responden yang digunakan dalam penelitian ini adalah 200 responden. Berdasarkan hasil penelitian, maka diperoleh temuan sebagai berikut: (1) komitmen organisasi simultan dan iklim organisasi berpengaruh positif dan signifikan terhadap tindakan whistleblowing, (2) komitmen organisasional parsial dampak positif dan signifikan terhadap tindakan whistleblowing, (3) organisasional parsial iklim berpengaruh positif dan signifikan terhadap tindakan whistleblowing. Ini menunjukkan bahwa semakin baik komitmen organisasi dan iklim organisasi, semakin tinggi pula tindakan whistleblowing.
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Mahmudah, Hadi. "PENGARUH KOMITMEN PROFESI, SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DAN ETHICAL CLIMATE PRINCIPLE TERHADAP NIAT WHISTLEBLOWING." Jurnal Ilmiah Ekonomi Dan Bisnis 15, no. 2 (October 17, 2018): 165–76. http://dx.doi.org/10.31849/jieb.v15i2.1161.
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Whistleblowing is one of the company's internal control mechanisms. In practice many employees do not want to report fraud that occurred in the company. This study examines the influence of professional commitment, anticipatory socialization of accounting students and ethical climate principle towards whistleblowing intentions. The sample of this research is 6th semester accounting student in Jabodetabek which amounts to 125. Data is processed using multiple regressions. The results showed that professional commitment, anticipatory socialization of accounting students and ethical climate principle influenced the intention of whistleblowing.
Keywords: whistleblowing, professional commitment, anticipatory socialization, and ethical climate principle.
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Rahman, Budi. "IMPLEMENTATION OF A WHISTLEBLOWING SYSTEM ON FRAUD DETECTION AT PT JR (CASE STUDY ONE OF STATE OWNED ENTERPRISES IN INDONESIA)." Dinasti International Journal of Management Science 2, no. 2 (November 5, 2020): 180–90. http://dx.doi.org/10.31933/dijms.v2i2.441.
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Reporting system or whistleblowing system is a means for whistleblower to report fraud or violations committed by internal organizations. This system aims to uncover fraud that can harm the organization and prevent even more fraud. This research is a case study at PT JR with the aim of this research is to find out the implementation of the whistleblowing system on fraud deetection at PT JR. The method used in this study is a combination method or mix methods. Data collection techniques using triangulation methods, namely quantitative data collection through questionnaires while qualitative through interviews and documents. Analyze data with a descriptive approach to get a real picture of the whistleblowing system at PT JR. The study population is an internal auditor at PT JR with the results of the study showing that the Whistleblowing System has a positive and significant effect on Fraud Detection.
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Priyastiwi, Priyastiwi. "Prediksi Whistleblowing: Peran Etika, Faktor Organisasional Dan Faktor Kontekstual." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 3, no. 2 (July 21, 2016): 146–58. http://dx.doi.org/10.32477/jrm.v3i2.182.
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This paper seeks to identify and discusses the factors that affect an organization’s internal whistleblowing intentions related to ethics. This paper integrates theindividual variable which are ethical judgment and the intensity of the moral; organizational variable that support the organizations; and situational variables, such as the status of wrongdoers, the possibility of retaliation, and tolerance of dissent;that is expressed in a group of theoretical propositions, which is used to develop a frame of thoughts in the study. This paper attempts to provide useful knowledges on how individuals form the intention of reporting and how ethical values can affect these intentions, thus, itwill be able to provide a contribution for a further understanding of the phenomena associated with an ethical whistleblowing.The purpose of this paper is to provide a general discussion about the decision-making process of internal whistleblowing along with an overview of the ethical element that is reflected in the psychological, situational and organizational characteristics. Through a theoretical model, based on the existing literature, it indicates that whistleblowing is a very complex phenomenon resulted from an interaction of situational, organizational and individualfactors. The complexity of the phenomenon depends not only on the various factors that affect whistleblowing, but also related to the attitudes toward the ethical judgment and moral intensity. Whistleblowing behavior is embedded in a social context, so it can vary according to the values, beliefs and certain social norms. Factors that may inhibit the whistleblowingbehavioris a violation of the personal relationship between employee and employer, aversion to conflict, and interpersonal relations. The passivity of the employees can weaken the relationship between whistleblowing attitudes andwhistleblowingintentions, therefore,it causes the observer to not disclose the information.Specifically, organizations must improve the legitimacy of an internal whistleblowing and take actions that can reduce the fear of retaliation, increase the perceived support and easily identify the actions and behaviors that must be reported. By expanding the knowledge of the phenomenon and discussing the aspects and its implications, hence, it may encourage any debates on the topic and encourage organizations to rethink their policies and strategies for whistleblowing decision making.
Keywords: whistleblowing
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Hanjani, Andreani, Agus Purwanto, and RR Karlina Aprilia Kusumadewi. "The Impact of Ethical Judgment, Locus of Control, and Organizational Commitments to Whistleblowing." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (February 8, 2019): 97–104. http://dx.doi.org/10.21107/jaffa.v6i2.4937.
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This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.
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Zhang, Fa-Wang, Jian-Qiao Liao, and Jin-Ming Yuan. "Ethical Leadership and Whistleblowing: Collective Moral Potency and Personal Identification as Mediators." Social Behavior and Personality: an international journal 44, no. 7 (August 18, 2016): 1223–31. http://dx.doi.org/10.2224/sbp.2016.44.7.1223.
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Given the prevalence and concealment of misconduct in the workplace, whistleblowing has become an important organizational control mechanism. In this study, we focused on the process by which ethical leadership influences employees to blow the whistle internally. We collected data via a survey administered to the respondents, who were leader–member dyads in a large branch of the central bank in southern China. Hierarchical linear modeling results revealed that ethical leadership was positively related to internal whistleblowing by subordinates. We controlled for ethical climate and found that collective moral potency as a component of the ethical environment, and employees' personal identification with their supervisors fully mediated the relationship between ethical leadership and internal whistleblowing. Theoretical and practical implications are discussed and directions for future research are suggested.
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Zalmi, Winda Devila, Efrizal Syofyan, and Mayar Afriyenti. "Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (March 25, 2019): 290–305. http://dx.doi.org/10.24036/jea.v1i1.75.
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This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.
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Iskandar, Azwar, and Ita Hartati. "The Role Of Organizational Supporting In Moderating The Whistleblowing Behavior Intention." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 17, no. 1 (April 29, 2021): 10. http://dx.doi.org/10.30742/equilibrium.v17i1.990.
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This study aimed to analyze the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention, and the role of organizational supporting of employees as moderating variable in the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention of employees. This study used primary data from a questionnaire, simple random sampling method and quantitative approach of Moderate Regression Analysis (MRA) technique. This study empirically showed that the implementation of the whistleblowing system has not been successful. Based on the three hypotheses proposed, all of them were not proven and accepted. The attitude toward behaviour has no significant effect on whistleblowing intention by the employees. The perceived behavioural control had a significant effect on whistleblowing intention by employees. In other that, the current organizational support of employees can not play a role as moderation influencing attitudes and perceived behavioural control over internal whistleblowing intention. The government needs to create special laws and rules to give enough law protection for the whistleblo¬wer in the public sector.
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Mansbach, Abraham, and Yaacov G. Bachner. "Internal or external whistleblowing: Nurses’ willingness to report wrongdoing." Nursing Ethics 17, no. 4 (July 2010): 483–90. http://dx.doi.org/10.1177/0969733010364898.
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In Israel, whistleblowing in the nursing profession has been largely ignored. This topic is neither part of the professional—ethical discourse nor a subject for research. Focusing on the divide between internal and external whistleblowing, this article presents a study that explores nurses’ willingness to disclose an act that could jeopardize the rights or safety of patients. Internal disclosure entails reporting wrongdoing to an authority within the organization. External disclosure involves reporting the offense to an outside agency, such as a professional organization or the press. The study’s findings indicate that the nurse respondents viewed both the harmful misconduct of a colleague and that of a manager as being very serious. In such dilemmas the nurses reported a desire to correct the wrongdoing and a concomitant willingness to act. They were, however, much more likely to whistleblow internally rather than externally. This study revealed a pattern of nurses’ progressive retraction as the circle of disclosure widened.
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Szegedi, Krisztina, and Roland Szilagyi. "Ethics And Compliance Whistleblowing Systems In Hungarian Large Companies." European Scientific Journal, ESJ 12, no. 7 (March 30, 2016): 94. http://dx.doi.org/10.19044/esj.2016.v12n7p94.
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In this research we were looking for the answer to the question whether ethics and compliance whistleblowing systems operating in developed countries can also work in large companies in a central European formerly socialist country where on the one hand ethics institutionalization dates back to a shorter period of time and on the other hand people associate whistleblowing systems with the network of informers and if so, how do they work. The aims of this study are: (1) to introduce the theoretical background the concepts of whistle blowing, (2) to describe the results of international and domestic researches regarding whistleblowing systems, and (3) to use quantitative research methods to investigate the characteristics of whistleblowing systems in large Hungarian companies. The empirical survey indicates that company whistleblowing systems work less efficiently in practice in the surveyed company range which might refer to the deficiency in the external and internal ethics communication as well as to the low level of trust.
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Oelrich, Sebastian, and Kimberly Erlebach. "Taking it outside: A study of legal contexts and external whistleblowing in China and India." Asian Journal of Business Ethics 10, no. 1 (May 4, 2021): 129–51. http://dx.doi.org/10.1007/s13520-021-00125-y.
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AbstractWhistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People’s Republic of China and India. In a survey of 942 employees from private companies in both countries, we take a look at the status quo of whistleblowing system implementation, explore preference of channels to disclose fraud or corruption, and analyze under which conditions and what kind of employees prefer external over internal whistleblowing. We find that provisions for mandatory whistleblowing systems can be found in the law of both countries. In China in particular, protection is scattered across many different laws in the private sector. Indian companies seem to have systems in place more often, although this difference becomes smaller the larger the company. The general preference of internal over external channels is similar across countries. Our regression models suggest that external channels are preferred over internal ones when fear of retaliatory measures is higher, the company is smaller, and the whistleblower is female. In line with prior literature, the effect of fear of retaliation is moderated by gender: women are less influenced by retaliation. All in all, implementation of whistleblowing systems seems ubiquitous in both countries; legal protection and comprehensive measures to decrease retaliation are lacking. Additional implications of findings are discussed.
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Skoczylas-Tworek, Agnieszka. "Whistleblowing as a Mechanism of Fraud Risk Management in Economic Practice." Financial Internet Quarterly 16, no. 3 (September 1, 2020): 96–105. http://dx.doi.org/10.2478/fiqf-2020-0020.
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Abstract The phenomenon of fraud and abuse remains relevant, as evidenced not only by studies published in this area, but also by the measures taken by economic operators to reduce it. Whistleblowing is an increasingly common tool for detecting fraudulent activities. It involves informing the organization’s management or external entities of any ethically, fraudulently or corruptly motivated irregularities. The level of interest in whistleblowing among Polish market entities is relatively low, mainly due to the lack of appropriate organizational culture, which is influenced by both internal and external factors within which the company operates. An important barrier in the implementation of whistleblowing in economic structures are both the ethical and sociological aspects and the low level of trust of potential whistleblowers towards their personal security for disclosing information about the signs of a prohibited act. Therefore, this tool is not very popular due to the lack of safeguards under national law, as well as internal regulations of entities using it. The aim of the publication is to verify the extent to which the whistleblowing tool is used to counteract the risk of abuse by economic entities listed on the Polish Stock Exchange, covered by the WIG 30 Index.
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Das prena, Gine, and Putu Viona Prameswari Dewi. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KEBERADAAN WHISTLEBLOWING INTERNAL, DAN KOMITMEN GOOD COORPORATE GOVERNANCE (GCG) TERHADAP GOING CONCERN PERUSAHAAN (STUDI PADA SEKTOR PERHOTELAN YANG TERDAFTAR DI BEI)." Jurnal Ilmiah Akuntansi dan Bisnis 6, no. 1 (August 3, 2021): 53–67. http://dx.doi.org/10.38043/jiab.v6i1.2991.
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Keberlanjutan Usaha adalah sebuah analogi entitas dapat tetap meneruskan eksistensinya di pada masa yang akan datang. Keberlanjutan usaha akan tetap terjamin jika perusahaan memperhatikan dimensi seperti sosial dan lingkungan hidup. Riset ini dilakukan untuk mendapat jawaban atas hubungan Corporate Social Responsibility (CSR), Keberadaan Whistleblowing Internal, Komitmen Good Corporate Governance (GCG) berpengaruh terhadap Going Concern entitas (peneitian dilakukan pada industri Perhotelan yang Terdaftar di BEI). Riset ini dilakukan dengan menggunakan data yang berasal dari pelaporan keuangan industri hotel yang terdaftar di BEI. Jumlah Populasi yang digunakan dala penelitian ini sebanyak 18 perhotelan dengan periode 2015-2019 dan sampel sebanyak 90 data. Metode yang digunakan adalah analisis kuantitatif yaitu analisis linier berganda. Hasil uji t menunjukan bahwa Corporate Social Responsibility (CSR), Keberadaan Whistleblowing Internal, Komitmen Good Corporate Governance (GCG) masing-masing berpengaruh positif terhadap Going Concern. Koefisien Determinasi ( ) nilainya 0,616 yang berarti besar mempengaruhi variabel terikatnya senilai 0,616 x 100% = 61,6 % sisanya 38,4 % merupakan penjelasan atas keberadaan variabel lain yang tidak diikut sertakan pada penelitian ini. Kata Kunci: Corporate Social Responsibility (CSR), Keberadaan Whistleblowing Internal, Good Corporate Governanance (GCG), Going Concern.
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Curtis, Mary B., and Eileen Z. Taylor. "Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics." Accounting and the Public Interest 9, no. 1 (January 1, 2009): 191–220. http://dx.doi.org/10.2308/api.2009.9.1.191.
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ABSTRACT: Public accounting firms rely on effective reporting of unethical behavior (whistleblowing) as a form of corporate governance. This study presents results from a survey of 122 in-charge level auditors, who indicated their likelihood of internal whistleblowing under three forms of identity disclosure for three independent scenarios. Reporting likelihood was significantly lower under a disclosed identity format, while there was no significant difference in likelihood between anonymous and protected identity formats. Contrasts reveal a significantly higher likelihood of reporting audit standards violations than a professional code violation. Likelihood was also positively related to measures of trust that the firm would investigate and act on the reported incident. Personal characteristics (i.e., locus of control and ethical style) were significant antecedents to whistleblowing intentions. Findings should aid public accounting firms and organizational governance researchers in their understanding of the determinants of auditors' whistleblowing propensity.
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Gibbs, Tanya. "Whistleblowing: protection or discouragement." Journal of Money Laundering Control 23, no. 3 (July 15, 2020): 591–600. http://dx.doi.org/10.1108/jmlc-03-2020-0031.
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Purpose The purpose of this paper is to survey UAE legislative initiatives affecting whistleblowing. Many studies claim that whistleblowing is one of the most effective mechanisms in fighting corruption. Either done merely to satisfy regulatory requirements or in genuine efforts to counter internal fraud, many organizations around the world incorporate whistleblowing programs. However, a lack of comprehensive whistleblower protection remains the main impediment for reporting misconduct or wrongdoing. A country’s legislative framework and its cultural and socio-economic specifics impact the effectiveness of such protective measures. Moreover, in the absence of comprehensive, stand-alone whistleblowing laws, whistleblowers can become victims not only of employers’ retaliatory actions but also of criminal and civil charges. Design/methodology/approach This paper surveys the UAE law and regulations in regard to whistleblower protection. It also raises concerns regarding their effectiveness based on the county’s unique socio-economic and cultural environment and their interplay with other legislations, which can potentially make whistleblowing a criminal offense. Findings In the absence of stand-alone whistleblowing legislation, cultural aspects and other laws can serve as deterrents for whistleblowers. It is crucial for a jurisdiction to set up an effective legal and regulatory framework to enable synergy across different laws and agencies involved. Implementation of comprehensive, stand-alone whistleblowing legislation might help provide legal certainty and clarity. Research limitations/implications In the absence of empirical studies on UAE whistleblowing, the researcher primarily relied on English translations of the country’s laws and regulations, official press releases and English media sources. Practical implications This study introduces relevant background to organizations establishing their own whistleblowing policies and employee training. Originality/value This paper examines the effectiveness of whistleblowing legislative initiatives through the prism of the country’s cultural, socio-economic and legal environment.
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Cheng, Jin, Haiqing Bai, and Xijuan Yang. "Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model." Journal of Business Ethics 155, no. 1 (March 28, 2017): 115–30. http://dx.doi.org/10.1007/s10551-017-3517-3.
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Prena, Gine Das, and Reynaldi Mulyana Kusmawan. "Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat." Jurnal Ilmiah Akuntansi 5, no. 1 (June 25, 2020): 84. http://dx.doi.org/10.23887/jia.v5i1.24275.
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This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention
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Brody, Richard G., Gaurav Gupta, and Todd White. "Whistleblowing in India: evidence from accounting students and professionals." International Journal of Accounting & Information Management 28, no. 1 (January 13, 2020): 126–46. http://dx.doi.org/10.1108/ijaim-01-2019-0001.
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Purpose The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India. Findings Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster. Practical implications In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India. Originality/value While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.