The Effect of Seriousness of Wrongdoing, Demography Factors and Organizational Factor on Whistleblowing Intention

Muhammad Fajri Prasetyo, Pupung Purnamasari, Maemunah Maemunah

Abstract


This research aims to examine the effect of seriousness of wrongdoing, demography factors and organizational factor on the whistleblowing intentions survey on financial services authority regional 2 west java (OJK KR 2). The research method used in this research is descriptive verificative, with multiple linear regression analysis. The data used in this study is the primary data collected through a questionnaire survey. Respondents in this research are 30 employees of Financial Services Authority Regional 2 West Java. The results indicate that the seriousness of wrongdoing and organizational factor (managerial status) have a significant positive effect on the whistleblowing intention, but the demographic factor (gender and ethnicity) has no significant effect on the whistleblowing intention. The results of this study are expected to enrich the literature for the development of science and also as a consideration for the Financial Services Authority (OJK) in the design and policy of Whistleblowing System.


Keywords


tingkat keseriusan pelanggaran, jenis kelamin, suku bangsa, status manajerial dan intensi whistleblowing

References


Ajzen, I. 1991. The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processes 50:179-211.

Avianti.Ilya. 2015. OJK Terima 10 Laporan Whistle Blowing System. diakses dari (http://bisniskeuangan.kompas.com/read/2015/05/12/151052226/OJK.Terima.10.Laporan.Whistle.Blowing.System) pada tanggal 10 Maret 2017.

Avianti. Ilya. 2016. Rentan Penyalahgunaan Wewenang, Publik Diminta Awasi OJK dari (http://www.cnnindonesia.com/ekonomi/20161116120730-78-172991/rentan-penyalahgunaan-wewenang-publik-diminta-awasi-ojk/) pada tanggal 10 Maret 2017.

Association of Certified Fraud Examiners (ACFE). 2016. Report to the Nation. (https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf) pada tanggal 10 maret 2017.

Bagustianto, Rizky & Nurkholis. 2015. Faktor-Faktor Yang Mempengaruhi Minat

Pegawai Negeri Sipil (PNS) Untuk Melakukan Tindakan Whistleblowing (Studi Pada PNS BPK RI). Malang: Universitas Brawijaya.

Brief, A. P. dan S. J. Motowidlo. 1986. Prosocial Organizational Behaviours. Academy of Management Review 11(4): 710-725.

Dr. Nur Indriantoro, M.Sc., Akuntan, Drs. Bambang Supomo, M.Si. Akuntan,

Metedologi Penelitian Bisnis. Yogyakarta: Edisi Pertama, Penerbit

BPFE.

Kaplan, S. E. dan S. M. Whitecotton. 2001. An Examination of Auditors’ Reporting Intentions When Another Auditor is Offered Client Employment. A Journal of Practice and Theory 20 (1): 45-63.

Keenan, John P. 2002. Whistleblowing: A Study of Managerial Differences. Employee Responsibilities and Rights Journal, Vol. 14, No. 1: Pp. 17-32.

Koentjaraningrat. 2000. Kebinekaan suku bangsa dan Kebudayaan Indonesia. Penerbit Universitas Terbuka: Jakarta.

Kreshastuti, Destriyana Kurnia. Analisis faktor-faktor yang mempengaruhi intensi auditor untuk melakukan whistleblowing (Studi Empiris Pada Kantor Akuntan Publik Semarang) Semarang: e-Journal Universitas Diponegoro. 2014.

Lembaga Perlindungan Saksi dan Korban (LPSK). 2011. Memahami Whistleblower. Penerbit Lembaga Perlindungan Saksi dan Korban (LPSK): Jakarta Pusat.

Miceli, M. P. dan J. P. Near. 1985. Characteristics of Organizational Climate and Perceived Wrongdoing Associated with Whistle-Blowing Decisions. Personnel Psychology 1985(38): 525-544.

Miceli, M. P., J. P. Near, dan C. R. Schwenk. 1991. Who Blows The Whistle and Why?. Industrial & Labor Relation Review 45(1): 113-130.

Mustapha, Mazlina & Ling Sing Siaw. 2012. Will Final Year Accountancy Students Whistle Blow? A Malaysian Case. International Journal of Trade, Economics and Finance. Vol. 3, No. 5: Pp. 327-331.

Napitupulu, Beatrice dan Bernawati. Pengaruh Faktor Organisasional, Faktor Individual, Dan Faktor Demografi Terhadap Intensi Whistleblowing. Surabaya: e-Journal Universitas Airlangga. 2016.

Schminke, Marshall et al,. 2003. The Impact of Gender and Setting on Perceptions of Others’ Ethics. Sex Roles. Vol. 48, No. 7/8: Pp 361-375.

Septianty, Windy. Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografis Terhadap Niat Melakukan Whistleblowing Internal. Manado: Simposium Nasional Akuntansi, 2013.

Tavakoli, A.A et al,. 2003. Culture and Whistleblowing An Empirical Study of Croatian and United States Managers Utilizing Hofstede’s Cultural Dimensions, Journal of Business and Ethics, Vol.1 , No. 2: Pp. 49-64.

Winardi, R. D. 2013. The Influence of Individual and Situational Factors on Lower-Level Civil Servants’ WhistleBlowing Intention in Indonesia. Journal of Indonesian Economy and Business 28(3): 361-376.

Zainuddin Maliki, 2006. Bias Gender Dalam Pendidikan Sosiologi Pendidikan.

Jakarta.




DOI: http://dx.doi.org/10.29313/.v0i0.8692

Flag Counter    Â