Pengaruh Dukungan Organisasi Menjembatani Faktor Internal dalam Individu ke Intensi Tindakan Whistleblowing

Abstract

This research aims to provide an overview of how much person’s internal factors such as professional commitment, anticipatory socialization and locus of control can affect their intention to perform whistleblowing action when they find fraud within the institution, also how strong is the organization’s support in moderating internal factors to the whistleblowing intentions. The method used in this research is Moderated regression analysis (MRA) followed by sub group moderated analysis. The results obtained from this study are proven that professional commitment can significantly improve the whistleblowing intentions, but anticipatory socialization and locus of control despite showing a significant influence, instead it shows negative direction. Organizational support has not been able to take part as a factor that can strengthens or weakens the relationship between the three variables mentioned earlier with the intention of someone to do whistleblowing.

Exploring three sides of whistleblowing

“…On the other hand, the personal closeness between SMF leaders and functionary members could reduce trust and obstruct the emergence of the intention to do whistleblowing. Exploring three sides of whistleblowing Accounting and Investment, 2023 | 402 Next, professional commitment in organizational members could increase the intention to do whistleblowing (Pertiwi et al, 2018). Professional commitment as an internal driving factor has started to grow since the recruitment of SMF functionaries.…”

“…Additionally, Setiawan et al (2020) have explained that apart from organizational justice, the environment applying ethical values excellently also positively affects the intention to do whistleblowing. Meanwhile, the motives from internal are shown through trust in leadership (Tyas & Utami, 2020) and professional commitment (Pertiwi et al, 2018). Based on that, the driving motives for whistleblowing consist of organizational justice, applying ethics in the work environment, trust in the leadership, and professional commitment.…”

“…It is supported by Tyas and Utami (2020), who tested undergraduate students at the Faculty of Economics and Business at Satya Wacana Christian University, resulting that the higher the sense of trust in the leader in office, the higher the intention to report fraud that causes loss to the organization. The next motive of internal factor is professional commitment, as stated by Pertiwi et al (2018), who researched the financial staff of IAIN Surakarta and SKPD Boyolali, revealing that when someone is committed to…”

Personal Factors Affecting Whistleblowing Among Public Sector Employee

“…This informs Hypothesis 2, which anticipates a negative relationship between social anxiety and the likelihood of reporting wrongdoing. Previous findings indicate that internal factors such as social dynamics and perceived personal consequences can significantly influence whistleblowing intentions (Pertiwi et al, 2018), suggesting the potential inhibitory role of social anxiety.…”