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All Journal Jurnal Akuntansi Multiparadigma Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Defiantoro, Dwi
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Economics, Econometrics & Finance

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BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION Defiantoro, Dwi; Mayasari, Ima
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.05

Abstract

Abstract – Melampaui Saluran Whistleblowing Terpercaya: Upaya Kolektif untuk Memojokkan Korupsi Tujuan utama - Studi ini bertujuan membangun model determinan whistleblowing pada pegawai instansi publik.Metode - Studi ini menerapkan metode regresi multivariat. Responden penelitian ini terdiri dari pegawai pada beberapa instansi pemerintah pusat dan daerah.Temuan Utama - Penelitian ini menunjukkan peningkatan preferensi whistleblowing, persepsi dukungan organisasi dan kepercayaan pada kanal pelaporan internal berpengaruh positif terhadap minat whistleblowing. Faktor persepsi keseriusan pelanggaran juga berpengaruh positif dengan minat whistleblowing. Walaupun demikian, persepsi kolektivisme berpengaruh negatif dengan kemungkinan melapor.Implikasi Teori dan Kebijakan - Kanal whistleblowing internal terpercaya dapat terwujud dengan memperkuat iklim etis untuk menguatkan persepsi keamanan dan mengurangi biaya risiko pelaporan. Organisasi disarankan meningkatkan kesiapan dan mengembangkan kebijakan yang dapat mencegah korupsi dengan memberikan dukungan, keteladanan etis dan pengakuan seimbang akan integritas etis dan kestabilan kelompok.Kebaruan penelitian - Studi ini mengkaji dinamika faktor individual, situasional, dan kultural secara bersamaan dalam kerangka pencegahan korupsi sektor publik. Abstract - Beyond Trusted Whistleblowing Channels: Collective Efforts to Clamp Down on Corruption Main Purpose - This study aims to model the determinants of whistleblowing in public agency employees.Method - This study applied a multivariate regression method. The respondents consisted of employees in several central and local government agencies.Main Findings - This study shows that increasing whistleblowing preference, perceived organisational support and trust in internal reporting channels positively affect whistleblowing interest. The perceived seriousness of the offence factor also positively influences interest in whistleblowing. However, perceived collectivism harms the likelihood of reporting.Theory and Practical Implications - Trusted internal whistleblowing channels can be realised by strengthening the ethical climate to strengthen perceptions of safety and reduce the risk costs of reporting. Organisations are advised to improve preparedness and develop policies that prevent corruption by providing support, ethical role models and balanced recognition of ethical integrity and group stability.Novelty - This study simultaneously examines the dynamics of individual, situational and cultural factors within the public sector corruption prevention framework.
Personal Factors Affecting Whistleblowing Among Public Sector Employee Defiantoro, Dwi; Mayasari, Ima
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2314

Abstract

Whistleblowing is a difficult choice among the witnesses of wrongdoing. This study investigates what influences the decision to report such incidents within the Indonesian Public Administration, focusing on individual factors. Using quantitative research methods, data were collected from 406 Indonesian public sector workers via a convenience survey and snowball sampling. The results reveal that the likelihood of whistleblowing is significantly influenced by confidence in the reporting channel's management, social anxiety, individualism and collectivism, the propensity to blow the whistle, and the individual's locus of control. Moreover, the PBW acts as a moderator on the effect of individual's locus of control. To increase the tendency towards whistleblowing, the study suggests that authorities should bolster legal safeguards for informants, including anti-reprisal actions, legal protection and organizational backing for support networks.
Co-Authors Mayasari, Ima