Could personality, characteristics of violations, and perceptions of the organizational environment be a factor driving the whistleblowing intention?
Abstract
The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect their organization from fraud. Personality variable has three proxies, namely perceptions of reporting costs, locus of control, and organizational commitment. The organizational environment perception has 3 proxies, namely the perception of the internal control system, organizational climate and organizational support, while the characteristics of fraud are proxied by the status of the violation and the seriousness of the violation. The participants of this study were lecturers in universities in Semarang. The data were collected from the surveys using random sampling method. Questionnaires on whistleblowing were distributed to lecturers and we get 100 participants. The data was processed use a multiple linear regression with SPSS software. The result of this study showed that the organizational climate and the seriousness of the violation positively affected the whistleblowing intention. Meanwhile, the organizational commitment, perception of the cost of violations, internal locus of control, organizational support, the internal control system and the status of the violation did not significantly affect the whistleblowing intention.
Keyword : whistleblower, personality, characteristics of the violation, organizational environment, locus of control, internal control system
How to Cite
Hastuti, T. D., Indarto, S. L., & Claudia, G. (2023). Could personality, characteristics of violations, and perceptions of the organizational environment be a factor driving the whistleblowing intention?. Business: Theory and Practice, 24(2), 360–370. https://doi.org/10.3846/btp.2023.17371
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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Aliyah, S. (2015). Analisis Faktor-Faktor Yang Mempengaryhi Minat Pegawai Dalam Melakukan Tindakan Whistle-Blowing. Jurnal Dinamika Ekonomi & Bisnis, 12(2), 173–189.
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Amir, Y. H., Priono, H., Ekonomi, F., Pembangunan, U., & Jawa, N. (2021). Determinan Niat Melaksanakan Whistleblowing Internal pada Pegawai Kantor Pelayanan Pajak Pratama Surabaya Gubeng. Behavioral Accounting Journal, 4(1), 287–310. https://doi.org/10.33005/baj.v4i1.134
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Curtis, M. B. (2006). Whistleblower mechanisms: A study of the perceptions of users and responders. The Institute of Internal Auditors. The IIA Research Foundation.
Dozier, J. B., & Miceli, M. P. (1985). Potencial predictors of whistle-blowing: A prosocial behavior perspective. The Academy of Management Review, 10(4), 823–836. https://doi.org/10.2307/258050
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Gao, L. (2017). Review of whistleblowing studies in accounting research examining corporate internal whistleblowing policy. VCU Scholars Compass. https://scholarscompass.vcu.edu/cgi/viewcontent.cgi?article=5811&context=etd
Gupta, K. P., & Chaudhary, N. S. (2017). Prioritizing the factors influencing whistle blowing intentions of teachers in higher education institutes in India. Procedia Computer Science, 122(47), 25–32. https://doi.org/10.1016/j.procs.2017.11.337
Hayati, N., & Wulanditya, P. (2018). Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-efficacy as determinants of fraud disclosures. The Indonesian Accounting Review, 8(1), 25. https://doi.org/10.14414/tiar.v8i1.1636
Ionescu, R. (2018). Organisation type and whistleblowing arrangements. GeoPatterns, 3(1), 43–46. https://doi.org/10.5719/GeoP.3.1/6
Istiyawati Rahayu, E. M. (2015). Peranan Audit Internal Dan Pencegahan Fraud Dalam Menunjang Efektivitas Pengendalian Internal (Studi Kasus Pada Yayasan Internusa Surakarta). Jurnal Paradigma Universitas Islam Batik Surakarta, 13(01), 115847.
Koshabi, S. (2017). Internal whistleblowing mechanism: Topic guide. Anti-Corruption Helpdesk, 4–8. https://knowledgehub.transparency.org/assets/uploads/kproducts/Whistleblowing-Topic-Guide.pdf
Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277–297. https://doi.org/10.1007/s10551-005-0849-1
Mulfag, F. C. P., & Serly, V. (2019). Pengaruh Faktor Individual dan Situasional Terhadap Niat Whistleblowing (Studi Empiris Pada Pegawai Negeri Sipil Tidak Berjabatan Di Badan Keuangan Daerah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(2 Seri B), 694–709. https://doi.org/10.24036/jea.v1i2.103
Nawawi, K. M. Z. A., & Salin, A. S. A. P. (2016). Internal controls and fraud – empirical evidence from oil & gas company. Journal of Financial Crime, 23(4). https://doi.org/10.1108/JFC-04-2016-0021
Near, J. P., Rehg, M. T., Scotter, J. R. Van, & Miceli, M. P. (2004). Does type of wrongdoing affect whistle-blowing process? Business Ethics Quarterly, 14(2), 219–242. https://doi.org/10.5840/beq200414210
Nugrahesthy, A., Hapsari, S., & Seta, D. W. (2019). Identifikasi Kecurangan Dan Whistleblowing Universitas. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 131–144.
Pratolo, S., Sadjiman, V. P., & Sofyani, H. (2020). Determinants of whistleblowing intention of employees in universities: Evidence from Indonesia. Riset Akuntansi Dan Keuangan Indonesia, 5(1), 92–101. https://doi.org/10.23917/reaksi.v5i1.9443
Santoro, D., & Kumar, M. (2018). Speaking truth to power: A theory of whistleblowing. Springer. https://doi.org/10.1007/978-3-319-90723-9
Scherbarth, S., & Behringer, S. (2021). Whistleblowing systems: A systematic literature review on the design specifications and the consideration of the risk for organizational insiders to blow the whistle. Corporate Ownership and Control, 18(2), 60–73. https://doi.org/10.22495/cocv18i2art5
Septianty, W., & Sholihin, M. (2013). Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografis Terhadap Niat Melakukan Whistleblowing Internal. In Simposium Nasional Akuntansi XIX. Repository Universitas Gadjah Mada.
Shaleh, M. (2018). Komitmen Organisasi terhadap Kinerja Pegawai. Makasar. Aksara Timur.
Scheetz, A. M., Small, T. D. W., Wall, J., & Wilson, A. (2021). Perception of internal control help explain whistleblowing. NonProfit and Voluntary Sector Quartely, 51(4). https://doi.org/10.1177/08997640211017665
Sihaloho, L. F. B. R., & Meiranto, W. (2019). Analisis Pengaruh Komitmen Organisasi Dan Nilai Etik Perusahaan Terhadap Intensi Tindakan Whistleblowing. Diponegoro Journal of Accounting, 8(4), 1–13.
Sihombing, N. T., & Kurniawan, F. A. (2021). Does ethical climate, rewards, and protections matter for individual intention to blow the whistle? Journal of Auditing, Finance, and Forensic Accounting, 9(2), 48–61. https://doi.org/10.21107/jaffa.v9i2.12560
Tuanakotta, M. T. (2010). Akuntansi Forensik dan Audit Investigatif. Penerbit Salemba Empat.
Valentine, S., & Hollingwort, D. (2012). Moral intensity, issue importance, and ethical reasoning in operation situation. Journal Business and Ethics, 108, 509–523. https://doi.org/10.1007/s10551-011-1107-3
Widhiarso, W. (2010). Berkenalan Dengan Analisis Mediasi: Regresi Dengan Melibatkan Variabel Mediator (Bagian Pertama) (pp. 1–5). https://widhiarso.staff.ugm.ac.id/files/Widhiarso%202010%20-%20Berkenalan%20dengan%20Analisis%20Mediasi.pdf
Zakaria, M., Abd Razak, S. N. A., & Yusoff, M. S. A. (2016). The theory of planned behaviour as a framework for whistle-blowing intentions. Review of European Studies, 8(3), 221. https://doi.org/10.5539/res.v8n3p221
Zalmi, W. I., Sofyan, E., & Afriyanti, M. (2019). Pengaruh Komitmen Profesional, Locus of Control dan Sosialisasi Antisipasif Mahasiswa Terhadap Whistleblowing (Studi Empiris pada Mahasiswa S1 Akuntansi di Universitas Negeri Padang. Jurnal Eksplorasi Akuntansi, 1(1), 290–305. https://doi.org/10.24036/jea.v1i1.75
Zhang, K. (2018). Theory of planned behavior: Origins, development and future direction. International Journal of Humanities and Social Science Invention (IJHSSI), 7(5), 76–83. http://www.ijhssi.org/papers/vol7(5)/Version-4/K0705047683.pdf
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alamsyah, C., & Ismawan, D. (2020). The influence of severity violation, demographic, and organizational factors on whistleblowing intention. Jurnal Ekonomi Dan Bisnis, 3(2). https://doi.org/10.14421/EkBis.2019.3.2.1189
Aliyah, S. (2015). Analisis Faktor-Faktor Yang Mempengaryhi Minat Pegawai Dalam Melakukan Tindakan Whistle-Blowing. Jurnal Dinamika Ekonomi & Bisnis, 12(2), 173–189.
Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190–210. https://doi.org/10.1108/JAAR-12-2013-0118
Amir, Y. H., Priono, H., Ekonomi, F., Pembangunan, U., & Jawa, N. (2021). Determinan Niat Melaksanakan Whistleblowing Internal pada Pegawai Kantor Pelayanan Pajak Pratama Surabaya Gubeng. Behavioral Accounting Journal, 4(1), 287–310. https://doi.org/10.33005/baj.v4i1.134
Aryani, R., & Widodo, W. (2020). The determinant of organizational culture and its impact on organization: A conceptual framework. International Journal of Higher Education, 9(3), 64–70. https://doi.org/10.5430/ijhe.v9n3p64
Armstrong, J. (2018). The importance of whistleblower mechanism and protecting whistleblowers. KPMG Forensic Focus. https://assets.kpmg.com/content/dam/kpmg/ca/pdf/2018/03/the-importance-of-whistleblower-mechanisms.pdf
Ashraf, G., & Abd Kadir, S. bte. (2012). A review on the models of organizational effectiveness: A look at Cameron’s model in higher education. International Education Studies, 5(2), 80–87. https://doi.org/10.5539/ies.v5n2p80
Boaheng, P., & Arku, D. (2021). Whistleblowing and its link on corporate and compliance: The case of financial companies listed on the Ghana stock exchange. Global Journal of Human Research Management, 9(1), 37–57.
Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. Europe’s Journal of Psychology, 16(3), 352–356. https://doi.org/10.5964/ejop.v16i3.3107
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviors. The Academy of Management Review, 11(4), 710–725. https://doi.org/10.2307/258391
Brough, P., Lawrence, S. A., Tsahuridu, E., & Brown, A. (2021). The effective management of whistleblowing. Springer. https://doi.org/10.1007/978-3-030-24936-6_20-1
Callahan, E. S., & Dworkin, T. (2000). The state of state whistleblower protection. American Business Law Journal, 38(1), 99–175. https://doi.org/10.1111/j.1744-1714.2000.tb00286.x
Ceva, E., & Bocchiola, M. (2020). Theories of whistleblowing. Philosophy Compass, 15(1), 1–10. https://doi.org/10.1111/phc3.12642
Chen, C. X., Nichol, J. E., & Zhou, F. H. (2017). The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research, 34(4), 1757–1778. https://doi.org/10.1111/1911-3846.12325
Curtis, M. B. (2006). Whistleblower mechanisms: A study of the perceptions of users and responders. The Institute of Internal Auditors. The IIA Research Foundation.
Dozier, J. B., & Miceli, M. P. (1985). Potencial predictors of whistle-blowing: A prosocial behavior perspective. The Academy of Management Review, 10(4), 823–836. https://doi.org/10.2307/258050
Fathiyah, F., Mufidah, M., & Masnun, M. (2019). Whistleblowing dan Niat Melaksanakannya Mahasiswa. Ekonomis: Journal of Economics and Business, 3(2), 150. https://doi.org/10.33087/ekonomis.v3i2.75
Favasuli, S. (2012). Locus of control, decision making, and economic stress. ProQuest Dissertations and Theses, 53. https://proxy.library.mcgill.ca/login?url=https://www.proquest.com/docview/1267807097?accountid=12339%0Ahttps://mcgill.on.worldcat.org/atoztitles/link?sid=ProQ:&issn=&volume=&issue=&title=Locus+of+control%2C+decision+making%2C+and+economic+stress&spage=&d
Gao, L. (2017). Review of whistleblowing studies in accounting research examining corporate internal whistleblowing policy. VCU Scholars Compass. https://scholarscompass.vcu.edu/cgi/viewcontent.cgi?article=5811&context=etd
Gupta, K. P., & Chaudhary, N. S. (2017). Prioritizing the factors influencing whistle blowing intentions of teachers in higher education institutes in India. Procedia Computer Science, 122(47), 25–32. https://doi.org/10.1016/j.procs.2017.11.337
Hayati, N., & Wulanditya, P. (2018). Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-efficacy as determinants of fraud disclosures. The Indonesian Accounting Review, 8(1), 25. https://doi.org/10.14414/tiar.v8i1.1636
Ionescu, R. (2018). Organisation type and whistleblowing arrangements. GeoPatterns, 3(1), 43–46. https://doi.org/10.5719/GeoP.3.1/6
Istiyawati Rahayu, E. M. (2015). Peranan Audit Internal Dan Pencegahan Fraud Dalam Menunjang Efektivitas Pengendalian Internal (Studi Kasus Pada Yayasan Internusa Surakarta). Jurnal Paradigma Universitas Islam Batik Surakarta, 13(01), 115847.
Koshabi, S. (2017). Internal whistleblowing mechanism: Topic guide. Anti-Corruption Helpdesk, 4–8. https://knowledgehub.transparency.org/assets/uploads/kproducts/Whistleblowing-Topic-Guide.pdf
Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277–297. https://doi.org/10.1007/s10551-005-0849-1
Mulfag, F. C. P., & Serly, V. (2019). Pengaruh Faktor Individual dan Situasional Terhadap Niat Whistleblowing (Studi Empiris Pada Pegawai Negeri Sipil Tidak Berjabatan Di Badan Keuangan Daerah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(2 Seri B), 694–709. https://doi.org/10.24036/jea.v1i2.103
Nawawi, K. M. Z. A., & Salin, A. S. A. P. (2016). Internal controls and fraud – empirical evidence from oil & gas company. Journal of Financial Crime, 23(4). https://doi.org/10.1108/JFC-04-2016-0021
Near, J. P., Rehg, M. T., Scotter, J. R. Van, & Miceli, M. P. (2004). Does type of wrongdoing affect whistle-blowing process? Business Ethics Quarterly, 14(2), 219–242. https://doi.org/10.5840/beq200414210
Nugrahesthy, A., Hapsari, S., & Seta, D. W. (2019). Identifikasi Kecurangan Dan Whistleblowing Universitas. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 131–144.
Pratolo, S., Sadjiman, V. P., & Sofyani, H. (2020). Determinants of whistleblowing intention of employees in universities: Evidence from Indonesia. Riset Akuntansi Dan Keuangan Indonesia, 5(1), 92–101. https://doi.org/10.23917/reaksi.v5i1.9443
Santoro, D., & Kumar, M. (2018). Speaking truth to power: A theory of whistleblowing. Springer. https://doi.org/10.1007/978-3-319-90723-9
Scherbarth, S., & Behringer, S. (2021). Whistleblowing systems: A systematic literature review on the design specifications and the consideration of the risk for organizational insiders to blow the whistle. Corporate Ownership and Control, 18(2), 60–73. https://doi.org/10.22495/cocv18i2art5
Septianty, W., & Sholihin, M. (2013). Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografis Terhadap Niat Melakukan Whistleblowing Internal. In Simposium Nasional Akuntansi XIX. Repository Universitas Gadjah Mada.
Shaleh, M. (2018). Komitmen Organisasi terhadap Kinerja Pegawai. Makasar. Aksara Timur.
Scheetz, A. M., Small, T. D. W., Wall, J., & Wilson, A. (2021). Perception of internal control help explain whistleblowing. NonProfit and Voluntary Sector Quartely, 51(4). https://doi.org/10.1177/08997640211017665
Sihaloho, L. F. B. R., & Meiranto, W. (2019). Analisis Pengaruh Komitmen Organisasi Dan Nilai Etik Perusahaan Terhadap Intensi Tindakan Whistleblowing. Diponegoro Journal of Accounting, 8(4), 1–13.
Sihombing, N. T., & Kurniawan, F. A. (2021). Does ethical climate, rewards, and protections matter for individual intention to blow the whistle? Journal of Auditing, Finance, and Forensic Accounting, 9(2), 48–61. https://doi.org/10.21107/jaffa.v9i2.12560
Tuanakotta, M. T. (2010). Akuntansi Forensik dan Audit Investigatif. Penerbit Salemba Empat.
Valentine, S., & Hollingwort, D. (2012). Moral intensity, issue importance, and ethical reasoning in operation situation. Journal Business and Ethics, 108, 509–523. https://doi.org/10.1007/s10551-011-1107-3
Widhiarso, W. (2010). Berkenalan Dengan Analisis Mediasi: Regresi Dengan Melibatkan Variabel Mediator (Bagian Pertama) (pp. 1–5). https://widhiarso.staff.ugm.ac.id/files/Widhiarso%202010%20-%20Berkenalan%20dengan%20Analisis%20Mediasi.pdf
Zakaria, M., Abd Razak, S. N. A., & Yusoff, M. S. A. (2016). The theory of planned behaviour as a framework for whistle-blowing intentions. Review of European Studies, 8(3), 221. https://doi.org/10.5539/res.v8n3p221
Zalmi, W. I., Sofyan, E., & Afriyanti, M. (2019). Pengaruh Komitmen Profesional, Locus of Control dan Sosialisasi Antisipasif Mahasiswa Terhadap Whistleblowing (Studi Empiris pada Mahasiswa S1 Akuntansi di Universitas Negeri Padang. Jurnal Eksplorasi Akuntansi, 1(1), 290–305. https://doi.org/10.24036/jea.v1i1.75
Zhang, K. (2018). Theory of planned behavior: Origins, development and future direction. International Journal of Humanities and Social Science Invention (IJHSSI), 7(5), 76–83. http://www.ijhssi.org/papers/vol7(5)/Version-4/K0705047683.pdf