THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION
Abstract
Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.
Downloads
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Ajzen, I. (2002). Perceived behavioral control, self‐efficacy, locus of control, and the theory of planned behavior 1. Journal of Applied Social Psychology, 32(4), 665–683.
Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241–267.
Ambarawati, P. B. (2020). Pengaruh Self Efficacy, Kecerdasan Spiritual, Dan Persepsi Kontrol Perilaku Terhadap Niat Melakukan Whistleblowing Pada Tindakan Kecurangan Akademik (Studi Empiris Mahasiswa Jurusan Akuntansi dan Ekonomi Program Studi S1 Akuntansi Universitas Pendidikan Ganesha). Universitas Pendidikan Ganesha.
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557.
Atik, H. (2018). Faktor-Faktor Yang Mempengaruhi Niat Mahasiswa Akuntansi Untuk Melakukan Pengungkapan Kecurangan (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Angkatan 2014 Universitas Muhammadiyah Ponorogo). Universitas Muhammadiyah Ponorogo.
Brennan, N., & Kelly, J. (2007). A study of whistleblowing among trainee auditors. The British Accounting Review, 39(1), 61–87. https://doi.org/https://doi.org/10.1016/j.bar.2006.12.002
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management, 11 (4), 710–725.
Chandraini, A., Luthfi, M., & Puspita, I. L. (2019). Faktor-Faktor Yang Mempengaruhi Niat Auditor Dalam Melakukan Pengungkapan Tindak Pelanggaran (Whistleblowing). Jurnal Riset Akuntansi Dan Manajemen, 8(2), 75–84.
Devi, & Ratnadi. (2024). ikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing.E-Jurnal Akuntansi, 34(5), 1166-1179.
Hardianto, R., Hidayati, N., & Junaidi, J. (2018). Analisis Komitmen Profesional Dan Sosialisasi Antisipatif Serta Hubungannya Dengan Whistleblowing (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang). E_Jurnal Ilmiah Riset Akuntansi, 7(04).
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366–395.
Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21, 77–94.
Khusnah, H., & Jannah, R. (2021). Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention. Jurnal Akademi Akuntansi, 4(2), 221–228.
Lee, H., Kang, M. M., & Kim, S. Y. (2021). A psychological process of bureaucratic whistleblowing: applying the theory of planned behavior. The American Review of Public Administration, 51(5), 374–392.
Natawibawa. (2018). Self-efficacy and controllability as whistleblowing intention predictors of financial managers in educational institutions." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 4(2): 147-166.
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477–492.
Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603.
Primasari, R. A., & Fidiana, F. (2020). Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan. Jurnal Kajian Akuntansi, 4(1), 63–77.
Putra, I., & Wirasedana, I. W. P. (2017). Pengaruh komitmen profesional, self efficacy, dan intensitas moral terhadap niat untuk melakukan whistleblowing. E-Jurnal Akuntansi, 21(2), 1488–1518.
Putri, S. A., & Zahroh, F. (2022). Kontrol perilaku, komitmen profesional, religiusitas dan niat melakukan whistleblowing. E-Jurnal Akuntansi, 32(10), 2991–3004.
Rachmawati, A. V., Nazaruddin, I., & Utami, T. P. (2022). Peran Intensitas Moral, Komitmen Profesional, Keseriusan Kecurangan dan Personal Cost pada Peningkatan Niat Whistleblowing. Reviu Akuntansi Dan Bisnis Indonesia, 6(2), 35–48.
Rosalia, L. (2017). Persepsi Mahasiswa Akuntansi Terhadap Tindakan Whistleblowing dalam Upaya Pencegahan dan Pendeteksias Fraud. Jurnal Audit Dan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, 7(1), 19–48.
Sari, N. (2021). Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud Mardah1 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah.
Setiawati, L. P., Sari, M. M. R., & Maria, M. (2016). Profesionalisme, komitmen organisasi, intensitas moral dan tindakan akuntan melakukan whistleblowing. E-Jurnal Akuntansi Universitas Udayana, 17(1), 257–282.
Suadnyana. (2022). LPD Ungasan Rugi Rp 26 Miliar, Eks Ketua Jadi Tersangka Korupsi. Retrieved October 4, 2023. https://www.detik.com/bali/berita/d-6226728/lpd-ungasan-rugi-rp-26-miliar-eks-ketua-jadi-tersangka-korupsi
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216.
Wuryaningsih, W., & Dzulhasni, S. (2022). Intensi whistleblowing mahasiswa dan profesional akuntansi: aplikasi theory planned of behavior. E-Jurnal Akuntansi, 32(8), 2167–2179.
Zakaria, M. (2015). Antecedent factors of whistleblowing in organizations. Procedia Economics and Finance, 28, 230–234.
Copyright (c) 2024 Ni Putu Meita Krisdayanti, Ni Made Dwi Ratnadi
This work is licensed under a Creative Commons Attribution 4.0 International License.