Whistleblowing Intention, Personal Cost, Organizational Commitment and Fraud Seriousness Level

Abstract

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.

Pengaruh Faktor Internal dan Eksternal Terhadap Harga Saham

“…Net Interest Margin (NIM) adalh rsaio yg digunakan untuk menilai kemahiran manajer dalam pengelolaan akiva produktif sehingga sanggup mengghasilkan bunga bersih. Semakin tinggi rasio NIM, yg berarti semakin tinggi profitabilitas bank, hal ini secara tak langsung akan meninngkatkan harga saham (Indriani et al, 2019) Biaya Operasional/Pensanggupan Operasional (BOPO) atau sanggup diesbut rasio efiisiensi, dalam mnegukur kemampuan manajer institusi keuangan untuk mengendaliikan biaya operasional trhadap pensanggupan opearsional sanggup menggunakan rasio BOPO. Rasio ini diperoleh dari membnadingkan antara total biaya operasional trhadap total pensanggupan operasional bank.…”

Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing

“…Whistleblowing berkaitan dengan etika (Alleyne et al, 2013), sikap, norma subjektif dan perilaku (Park & Blenkinsopp, 2009). Beberapa faktor yang juga mempengaruhi whistleblowing diantaranya yaitu public service motivation, pendidikan (Cho & Song, 2015), sikap, pengetahuan, dukungan organisasi, dukungan rekan kerja (Chang et al, 2017), retaliation (Chang et al, 2017;Indayani & Yunisdanur, 2020), profesionalisme (Dewi & Dewi, 2019), sensitivitas etika (Valentine & Godkin, 2019) dan personal cost (Cho & Song, 2015;M. Indriani et al, 2019;Latan et al, 2018;Pramugalih et al, 2020).…”

Islamic Work Ethics, Affective Commitment, and Employee’s Performance in Family Business: Testing Their Relationships

“…Commitment is a strong psychological connection between individuals and their firms (Islam et al, 2013(Islam et al, , 2018. The deep links that an employee has with his or her company are referred to as organizational commitment (Apriani & Qamari, 2016;Indriani et al, 2019;Mowday et al, 1979;Porter et al, 1974). Previously, Mowday et al (1979) and Mottaz (1989) divided organizational commitment into two types, namely attitudinal and behavioral commitment.…”