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http://dx.doi.org/10.13106/jidb.2022.vol13.no1.1

Whistleblowing Intention and Organizational Ethical Culture: Analysis of Perceived Behavioral Control in Indonesia  

TRIPERMATA, Lukita (Faculty of Economics, Indo Global Mandiri University)
Syamsurijal, Syamsurijal (Faculty of Economics, Sriwijaya University)
WAHYUDI, Tertiarto (Faculty of Economics, Sriwijaya University)
FUADAH, Luk Luk (Faculty of Economics, Sriwijaya University)
Publication Information
The Journal of Industrial Distribution & Business / v.13, no.1, 2022 , pp. 1-9 More about this Journal
Abstract
Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally
Keywords
Perceived Behavioral Control; Fraud Prevention; Whistleblowing Intention; Organizational Ethical Culture; Social Learning Theory;
Citations & Related Records
Times Cited By KSCI : 3  (Citation Analysis)
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