Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy

Abstract

This study aims to determine individual perceptions of ethical behavior and whistleblowing on fraud detection through self-efficacy. Study on the banking sector in Bali Province. This study uses a quantitative approach. Sampling method using simple random sampling method, with the number of samples that is 70 respondents. Whistleblowers are employees and or stakeholders who see some wrong actions can be independent and without published report the action to the company's management without fear of mutual action. The type of data in this study is primary data. The data were collected by using questionnaires. Measurement using a Likert scale. Analysis of research data using hierarchical regression analysis model. The results showed: (1) individual perceptions about ethical behavior have no effect on fraud detection; (2) whistleblowing and self-efficacy have a positive and significant effect on fraud detection; (3) self-efficacy does not succeed in moderating the relationship between individual perceptions of ethical behavior toward fraud detection; and (4) self-efficacy does not moderate the relationship between whistleblowing to fraud detection.

The influence of whistleblowing system toward fraud prevention

“…The results of this study are in line with the results of previous studies conducted by Wardana et al (2017), Atmadja et al (2019), Nurfadillah (2018), Sabdelino (2016), Yuniarti (2017), Ramdhani (2018), Pamungkas et al (2017), and (Purnamawati, 2018). The results of his research show that the whistleblowing system has an effect on fraud prevention.…”

Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?

“…The emergance of Enron`s case, one of the big companies in United states that manipulates financial statement and brings top five auditor names, is one of the evidance. This phenomenon indicates that fraud is a complicated problem in business world (Mukhibad, 2014), or even corruption remains one of the important issues faced by most countries in the world (Purnamawati, 2018). In Indonesia, as far as the author concerns with the issue, window dressing case that just happened in 2020 is experienced by PT.…”

Moderasi Keyakinan Hukum Karma Dan Moralitas Pada Hubungan Whistleblowing Dan Pencegahan Kecurangan

“…(Wijaya et al, 2017) menemukan bahwa whistleblowing berpengaruh negatif pada kecurangan akuntansi di LPD Kecamatan Gerokgak. Penelitian (Purnamawati, 2018) (Brownell, 1983). Faktor kondisional berasal dari internal maupun eksternal organisasi yang dikelompokkan menjadi empat yaitu kultur, organisasional, interpersonal, dan individual.…”