The Determinant of Whistleblowing Intention in the Case of Bank Fraud
DOI:
https://doi.org/10.21512/bbr.v12i2.6593Keywords:
whistleblowing intention, bank fraud, professional commitment, moral courage, idealism, altruistic valueAbstract
Banking transactions in Indonesia have experienced very rapid development in line with the need for financing in the real sector. However, along with this rapid development, fraud is still a classic problem in the banking sector. The research aimed to empirically prove the effect of professional commitment, moral courage, idealism, and altruistic values on the intention to do whistleblowing. In addition, the research also investigated whether the locus of control was a variable that moderated the relationship. A quantitative research method using questionnaire instruments was used for data collection. The population was all employees of banks operating in Surabaya. The research sample included the employees of national private banks operating in Surabaya. The data analysis technique was the path analysis test with the WarpPLS program. The results show that professional commitment, moral courage, and idealism have a significant effect on the intention to do whistleblowing. Meanwhile, altruistic values do not affect the intention to do whistleblowing. The results also indicate that locus of control is a moderating variable that strengthens the relationship of professional commitment, moral courage, and idealism in affecting the intention to do whistleblowing. Professional commitment, moral courage, and idealism have become strong awareness for bank employees to participate in eradicating corruption, white-collar crime, and all forms of fraud in the organizational environment.
Plum Analytics
References
ACFE. (2019). Survei Fraud Indonesia. Retrieved from https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf
Afe, C. E. I., Abodohoui, A., Mebounou, T. G. C., & Karuranga, E. (2019). Perceived organizational climate and whistleblowing intention in academic organizations: Evidence from Selçuk University (Turkey). Eurasian Business Review, 9(3), 299-318. https://doi.org/10.1007/s40821-018-0110-3
Alleyne, P., Haniffa, R., & Hudaib, M. (2019). Does group cohesion moderate auditors’ whistleblowing intentions? Journal of International Accounting, Auditing and Taxation, 34(March), 69-90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004
Alleyne, P., Hudaib, M., & Haniffa, R. (2018). The moderating role of perceived organisational support in breaking the silence of public accountants. Journal of Business Ethics, 147, 509-527. https://doi.org/10.1007/s10551-015-2946-0
Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The impact of financial incentives and perceptions of seriousness on whistleblowing intention. Journal of Business Ethics, 151, 165-178. https://doi.org/10.1007/s10551-016-3215-6
Badan Pusat Statistik. (2019). Laporan Perekonomian Indonesia 2019. Retrieved from https://www.bps.go.id/publication/2019/09/16/7cc68afc43aa0d8b9e8eaf47/laporan-perekonomian-indonesia-2019.html
Effendi, A., & Nuraini, N. (2019). Pengaruh perlindungan hukum, orientasi etika idealisme, orientasi etika relativisme dan retaliasi terhadap intensi whistleblowing (Survei pada mahasiswa universitas negeri di Provinsi Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 504-519. https://doi.org/10.24815/jimeka.v4i3.12586
Hechanova, M. R. M., & Manaois, J. O. (2020). Blowing the whistle on workplace corruption: The role of ethical leadership. International Journal of Law and Management, 62(3), 277-294. https://doi.org/10.1108/IJLMA-02-2019-0038
Indrasari, A., & Wardhana, W. (2020). The factors influencing whistleblowing intention. Journal of Talent Development and Excellence, 12(2s), 1058-1071.
Joneta, C., Anugerah, R., & Susilatri. (2016). Pengaruh komitmen profesional dan pertimbangan etis terhadap intensi melakukan whistleblowing: Locus of control sebagai variabel moderasi. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 735-748.
Kyu Wang, T., Fu, K. J., & Yang, K. (2018). Do good workplace relationships encourage employee whistle-blowing? Public Performance & Management Review, 41(4), 768-789. https://doi.org/10.1080/15309576.2018.1464935
Latan, H., & Ghozali, I. (2017). Partial Least Squares: Konsep, metode dan aplikasi menggunakan program WarpPLS.5.0. Semarang: Badan Penerbit Universitas Diponegoro.
Latan, H., Jabbour, C. J. C., & De Sousa Jabbour, A. B. L. (2019a). Ethical awareness, ethical judgment and whistleblowing: A moderated mediation analysis. Journal of Business Ethics, 155, 289-304. https://doi.org/10.1007/s10551-017-3534-2
Latan, H., Jabbour, C. J. C., & De Sousa Jabbour, A. B. L. (2019b). ‘Whistleblowing triangle’: Framework and empirical evidence. Journal of Business Ethics, 160, 189-204. https://doi.org/10.1007/s10551-018-3862-x
Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 152, 573-588. https://doi.org/10.1007/s10551-016-3318-0
Martin, D. E. (2011). Whistle blowing, religiosity, spirituality and integrity: Understanding the impact of social dominance orientation and environmental context. Journal of Organizational Moral Psychology, 2(1), 99-116.
Nawawi, A., & Salin, A. S. A. P. (2018). Whistle blowing intentions–Evidence from Malaysian PLC. International Journal of Law and Management, 60(5), 1111-1125. https://doi.org/10.1108/IJLMA-04-2017-0096
Nawawi, A., & Salin, A. S. A. P. (2019). To whistle or not to whistle? Determinants and consequences. Journal of Financial Crime, 26(1), 260-276. https://doi.org/10.1108/JFC-10-2017-0090
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. https://doi.org/10.1108/JFC-01-2019-0007
Park, H., & Lewis, D. (2019). The motivations of external whistleblowers and their impact on the intention to blow the whistle again. Business Ethics: A European Review, 28(3), 379-390. https://doi.org/10.1111/beer.12224
Pillay, S., Ramphul, N., Dorasamy, N., & Meyer, D. (2018). Predictors of whistle-blowing intentions: An analysis of multi-level variables. Administration & Society, 50(2), 186-216. https://doi.org/10.1177/0095399715581621
Pillay, S., Reddy, P. S., & Morgan, D. (2017). Institutional isomorphism and whistle-blowing intentions in public sector institutions. Public Management Review, 19(4), 423-442. https://doi.org/10.1080/14719037.2016.1178322
Puspitosari, I. (2019). Whitleblowing intention sebagai bagian dari etika Islam ditinjau dari intensitas moral, orientasi etika relativisme dan religiusitas. Jurnal Iqtisaduna, 5(2), 139-152. https://doi.org/10.24252/iqtisaduna.v5i2.10701
Putra, A. A., & Hariyani, E. (2018). Pengaruh komitmen profesional, lingkungan etika, intensitas moral, personal cost terhadap intensi untuk melakukan whistleblowing internal (Studi empiris pada OPD Kabupaten Bengkalis). Jurnal Akuntansi Keuangan dan Bisnis, 11(2), 17-26.
Putra, I. M. D. D., & Wirasedana, I. W. P. (2017). Pengaruh komitmen profesional, self efficacy, dan intensitas moral terhadap niat untuk melakukan whistleblowing. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1488-1518.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187-214.
Surya, R. A. S., Zarefar, A., & Mela, N. F. (2017). Whistle blowing in the police sector: The importance of control behaviour factor and professional commitment. Accounting and Finance Review (AFR), 2(2), 9-14.
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. https://doi.org/10.1108/JFC-01-2019-0003
Tumuramye, B., Ntayi, J. M., & Muhwezi, M. (2018). Whistle-blowing intentions and behaviour in Ugandan public procurement. Journal of Public Procurement, 18(2), 111-130. https://doi.org/10.1108/JOPP-06-2018-008
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(May), 277-288. https://doi.org/10.1016/j.jbusres.2019.01.009
Zalmi, W. D., Syofyan, E., & Afriyenti, M. (2019). Pengaruh komitmen profesional, locus of control, dan sosialisasi antisipatif mahasiswa terhadap whistleblowing: (Studi empiris pada mahasiswa S1 Akuntansi di Universitas Negeri Padang). Jurnal Eksplorasi Akuntansi, 1(1), 290-305.
Zarefar, A., & Zarefar, A. (2017). The influence of ethics and locus of control to do whistle blowing intention with profession of auditor and non-auditor as a moderating variable. Accounting and Finance Review (AFR), 2(2), 35-41.
Zhou, L., Liu, Y., Chen, Z., & Zhao, S. (2018). Psychological mechanisms linking ethical climate to employee whistle-blowing intention. Journal of Managerial Psychology, 33(2), 196-213. https://doi.org/10.1108/JMP-09-2017-0292
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Nanang Shonhadji
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
