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14 Turhan An Empirical 1) Variabel Menggunakan skala likert 1.

Metode analisis statistik Uji 1) Tidak ada


Erkmen, Research about dependen: 7 poin mulai dari sangat pengambilan normalitas pengaruhnya antara
Arzu Whistleblowing perilaku mungkin bernilai 1 hingga sampel adalah (Kolmogrov- prilaku
Ozsozgun Behavior in whistleblowi sangat tidak mungkin ke convenience Smirnov), analisis whistleblowing
Calıskan and Accounting ng akuntansi bernilai 7. Tindakan Tiga sampling method keandalan dan akuntansi profesional
Emel Esen Context professional skenario yang digunakan yang merupakan statistik deskriptif dalam hal keadaan
(2014) 2) Variabel dalam pengukuran metode yang dilakukan untuk kerja mereka
independen: whistleblowing. Skenario dapat diterima semua variabel 2) Tidak ada pengaruh
Faktor pertama tentang faktur melalui mana dalam model antara tingkat prilaku
demografi palsu di departemen sampel yang penelitian. Tes whistleblowing
meliputi : pemerintah. Skenario representatif parametrik sebagai akuntansi profesional
a) kondisi kedua adalah tentang dijamin Anova atau t-test dalam hal total
kerja rekening bank misterius di digunakan untuk digunakan jika data kepemilikan mereka
b) jumlah organisasi publik dimana alasan mendistribusikan 3) Ada pegaruh antara
kepemilik yang terakhir adalah kenyamanan dan normal. Menurut prilaku
an kesalahan klasifikasi di aksesibilitas hasil Kolmogrov whistleblowing
c) jenis dewan kota setempat. peserta dari para Smirnov, skewness akuntansi profesional
kelamin Scenario ketika tentang profesional dan analisis kurtosis, dalam hal gender
d) usia kesalahan reklasifikasi. akuntansi. diterima bahwa mereka.
keanggot Pada akhir skenario, 2. Jumlah semua variabel tidak 4) Tidak ada pengaruh
aan peserta akan diminta untuk responden : mendistribusikan antara perilaku
e) jumlah menyatakan kemungkinan Sampel terdiri secara normal (p- whistleblowing
pelangga whistleblowing individu dari 16 nilai variabel kurang akuntansi profesional
n yang dijelaskan dalam perempuan dan dari 0,05). dalam hal usia
skenario. 100 laki-laki. 86 Berdasarkan hasil mereka.
dari mereka ini, tes non- 5) Tidak ada pengaruh
menikah, 49 dari parametrik sebagai akuntansi profesional
mereka adalah Kruskal-Wallis dan yang tergabung dalam
antara 31 dan 40 Mann-Whitney U asosiasi profesional
usia. Total bukan Anova dan t- akan lebih mungkin
jabatan test digunakan untuk untuk melakukan
profesional menentukan whistleblowing
akuntansi perbedaan antara 6) Tidak ada pengaruh
sebagian besar variabel sesuai antara jumlah
antara enam dan dengan faktor pelangggan yang
sepuluh tahun. demografi. Untuk dimiliki akuntansi
90 dari mereka analisis reliabilitas professional terhadap
yang bersertifikat dari skala yang perilaku
akuntan publik digunakan dalam whistleblowing .
dan 92 dari penelitian ini, yang Keterbatasan:
mereka adalah paling sering
1) tingkat respons yang
anggota dari satu digunakan
rendah yang dicapai
atau lebih Cronbacha
dalam proses
asosiasi kerja. 56 coefficiency
pengumpulan data.
dari mereka yang diperiksa. The 2) penelitian ini
bekerja secara Cronbacha dilakukan di kalangan
independen. 64 coefficiency skala profesional akuntansi,
profesional pada umumnya sehingga hasil temuan
akuntansi dalam penelitian ini ini tidak dapat
memiliki kurang adalah lebih tinggi digeneralisasi ke
dari sepuluh dari yang diterima profesional lain yang
pelanggan, 33 umum 0,60 (Itu berbeda di Turki.
dari mereka ditemukan sebagai Selain itu, penerapan
memiliki 51 0,917 selama tiga penelitian ini di luar
pelanggan dan di skenario dalam Turki tampaknya
atas. penelitian kami). sangat terbatas.
3) reliabilitas dan
validitas pengukuran
penelitian. Skenario
yang digunakan juga
harus diuji dan
dikembangkan dalam
sampel yang berbeda
untuk mendapatkan
hasil yang lebih andal
dan valid.
15 Elka Detecting 1. Variabel Variabel dummy untuk Metode Analisis regresi 1. Hasil mendukung
Johansson Fraud: The dependen: mengukur kejadian pengambilan logistik hipotesis kami bahwa
Peter Carey Role of the Fraud kecurangan yang Sampel dengan ada yang positif
(2015) Anonymou (penipuan) dilaporkan (FRAUD). mengisi survey hubungan antara
s Reporting 2. Variabel Data penipuan diambil mencakup 42 kehadiran ARC dan
Channel independen: dari database yang berisi perusahaan yang dilaporkan penipuan.
a) Saluran hasil dari KPMG dua menyelesaikan Organisasi dengan
Pelaporan tahunan Survei Penipuan KPMG. Survei ARC mendeteksi
Anonim 2004 sampai 2010. Penipuan beberapa kejadian yang lebih
(ARC) Perusahaan yang kali selama empat tinggi kecurangan
3. Variabel merespons di Survei periode survei. Kami dan sejumlah besar
Kontrol: Penipuan KPMG bahwa mengecualikan 52 kecurangan. ARC
a) Corporate mereka telah mendeteksi tanggapan ulang. paling banyak
Governance kecurangan selama ini, umumnya dibahas
b) Ukuran periode survei diberi kode. dalam konteks
Perusahaan laporan keuangan
Saluran Pelaporan Anonim
c) Profitabilitas penipuan.
(ARC) sebagai media yang
d) Leverage
digunakan untuk
e) Kesehatan Keterbatasan :
melaporkan kecurigaan
financial
terhadap penipuan. Survei Beberapa pengamatan
f) industri
Penipuan KPMG meminta yang dikodekan tidak
responden pada saluran
tersedia untuk melaporkan memiliki ARC padahal
kecurangan dan apakah sebenarnya memiliki
ada dari saluran ini saluran pelaporan (ARC),
memungkinkan pelaporan tapi tidak anonym.
anonim. Pengamatan ini
mengurangi
kemungkinan
menemukan hubungan
positif antara saluran
pelaporan anonim (ARC)
dan variabel dependen,
fraud.
16 Jingyu Gao Whistleblowing 1. Variabel Niat individu melakukan Jumlah sampel : 369 Analisis jalur 1. hasilnya signifikan
Robert Intentions of dependen: whistleblowing dinilai dari mahasiswa bisnis di menggunakan melaporkan saluran
Greenberg Lower-Level Whistleblow 3 fungsi : keseriusan yang universitas negeri Mplus. Karena utama efek pada maksud
Bernard Employees: The ing intention dirasakan dari tindakan AS Kasus itu penting whistleblowing. Seperti
Wong On Effect 2. Variabel yang dipertanyakan, faktor berdasarkan ditunjukkan pada niat
Wing (2014) independen: dirasakan biaya pribadi hasil ANOVA yang whistleblowing lebih
of
a) Pelaporan untuk melaporkan, dan ditunjukkan tinggi di bawah eksternal
Reporting
Saluran dirasakan pribadi dengan Sebelumnya, kami saluran pelaporan yang
Channel,
Administr tanggung jawab untuk melakukan analisis dikelola (58,4, s.d. =
Bystanders,
asi melaporkan Untuk setiap jalur terpisah untuk 17,3) dari di bawah
and
b) Adanya skenario kasus, instrumen fiktif kasus pemasok saluran pelaporan
Wrongdoer
bystander penelitian kami disertakan dan biaya internal yang dikelola
Power
c) Status tiga pertanyaan, masing- kualifikasi.
Status 2. Tidak ada situasi
kekuasaan masing terkait dengan
pengamat, bedanya
yang salah persepsi peserta
dalam arti niat
dari keseriusan tindakan whistleblowing antara
curang yang diamati, biaya internal pelaporan
pribadi melaporkan administrasi saluran dan
kecurangan, dan yang administrasi saluran
dirasakan tanggung jawab pelaporan eksternal tidak
untuk melaporkannya signifikan secara statistik
diukur sejauh mana (t = -0,086, p = 0,1996,
responden setuju bahwa onetailed).
kemungkinan 3. Perbedaan rata-rata
whistleblower niat whistleblowing
kemungkinan (i) menilai antara status tenaga
bahwa penipuan tersebut kesalahan tinggi dan
sama sekali tidak bisa rendah tidak signifikan.
diterima; (ii) sangat
Limitation :
memprihatinkan itu Jika
dia melaporkan kesalahan First, we do not

potensial, si penipu specifically measure

mungkin melakukannya the extent of diffusion of

mencari tahu dan mencoba responsibility, evaluation

menyakitinya; dan (iii) apprehension, threat of

mengandalkan orang lain retaliation, and

untuk melaporkan potensi anonymity. Thus, we are

kesalahan. Semua not able to directly assess

tanggapan itu dicatat pada the actual process by

skala 7-titik likert (7 = which whistleblowing

sepenuhnya setuju, 1 = intentions are formed.

sama sekali tidak setuju). Second, our manipulation

Agar konsisten dengan of the bystander effect

coding dari keseriusan dan across the two cases


ukuran biaya pribadi, differs in
tanggapan terhadap ukuran anonymity in observing
tanggung jawab (item the wrongdoing. As a
ketiga) adalah reverse- result, the
kode influence of this aspect of
anonymity and that of the
bystander effect appear
to be confounded in the
second case.
Third, our dependent
measure is
whistleblowing
intentions,
which are not always
predictive of behavior.
Fourth, our
participants are business
students. Whether the
results can be
generalized to other
groups of individuals is
unknown
17 Arpita Whistleblo Variabel 1. Promoter ownership. Jumlah sampel Tobit regression Our results indicate that
Agnihotri wing policy dependen : Refers to percentage of merupakan 200 analysis of promoter shareholding,
and Saurabh disclosure: the level of equity shares owned by perusahaan teratas determinants of the proportion of
Bhattachary evidence disclosure of promoters of yang tercatat di BSE disclosure policy independent directors
a (2015) from an whistleblowi the target firm yaitu bursa saham di scoresand Sensitivity and appointment of
Indian ng policies (Giovannini, 2010). India. analysis of special officers
emerging in a firm 2. Percentage of disclosure scores significantly influence
market Variabel independent directors. firm disclosure of
independen : Independent directors in whistleblowing
Promoter India as per The policies.
ownership, Companies Act (2013) are
Limitation :
Percentage defined as directors who
of have no material For this study, we have

independent relationship with the taken a sample of listed

directors, company or any related firms only. Furthermore,

Ethics person and who receive the results cannot be

officers. only sitting fees. generalized to developed

3. Ethics officers. Refers countries or emerging

to the persons responsible markets as

for overseeing firm ethics, well.

compliance and business


conduct efforts (Hoffman
and Rowe, 2007).
18 Sally M. Li, Exploring Variabel All of the items were Sampel Method : All of the data were we found evidence of
Will W. K. Group Effects dependen: adapted from prior Cluster sampling. input into SPSS for group effects on
Ma ( 2016) On Individual Ethical validated scales and were The respondents further descriptive respondents’ individual
Ethical Judgement and measured using a 7-point were full-time final and means ethical judgement and
Judgements and Whistleblowing Likert- scale, ranging from year accountancy differences analyses. whistleblowing
Whistleblowing 1 (absolutely unethical) to students at a local responses, although the
Variabel
Decisions Of 7 (absolutely ethical). university in Hong findings were not
independen:
Accountancy Kong. The statistically significant.
Accounting
Students participants were Overall, individual
Education and
aged from 21 to 25 decisions tended to be
Group Ethical
years, with an more ethical than group
Decisions
average age of decisions and individual
22.24. The study whistleblowing responses
was conducted in the were more likely to
2013 fall semester. endorse less extreme
Data were collected actions. Ethical
from a total of 120 judgements and
final year whistleblowing decisions
accountancy are complex. When
students who elected individuals and groups
the Advanced exercise judgements on
Auditing course. an ethical issue, the
moral intensity depicts
the importance of social
influences. The
individual respondents
may perceive a lower
accountability when
responded alone whereas
the socialisation process
in group discussion
allows the moral
reputation to spell out
and undermine their
personal costs. Overall,
the results of our study
provide evidence that
accounting students can
be encouraged to think
independently, work
collaboratively and
sharpen their ethical
awareness and judgement
by participating in group
discussions.

Limitation :
First, because our data
were obtained from
undergraduate students in
a local university in
Hong Kong, the findings
may have limited
generalisability. Second,
the ethical vignettes were
brief and hypothetical
and the respondents may
have behaved differently
in real-life situations that
involve wider personal,
social and organisational
contexts and more
anticipated confrontation.
19 D. Jordan An Variabel 1. Variabel independen : Participants were Descriptive statistic 1. participants
Lowe, Kelly Examination of dependen: The fully crossed design evening Masters of and Correlation perceived lower
R. Pope, Financial Sub- Reporting uses sub- Business Analyses. personal
Janet A. certification Intentions, certification(absent or Administration a) Personal responsibility and
Samuels and Timing of Personal present) and timing of (MBA) students responcibility reporting intentions
(2014) Fraud Responsibility, report (already filed or from a major and management when the
Discovery on Management notyet filed with the SEC) university in the responcibility transgressor sub-
Employee Responsiveness The participants’ task was United States. A using Analysis- certified compared to
Whistleblowin Variabel to provide their total of 76 of-Variance when sub-
g Reporting independen: whistleblowing reporting participants (ANOVA). certification was
Intentions Sub- intentions either using an completed the case b) Reporting absent.
certification, anonymous company instrument intention using 2. our results indicate
Timing of hotline or via the internal Analysis-of- that the timing of
Fraud auditor. Covariance when the fraud is
Discovery (ANCOVA). discovered does not
2. Variabel dependen:
influence
a) Reporting intention: whistleblowing
Given the reporting intentions.
options discussed 3. the intention of
above, participants rolling down the
were asked, ‘‘How (sub)certification
likely is it that you process to senior
would proactively self- managers is to
report this instance of increase
questionable behavior accountability and
to the internal auditors deter potential fraud,
(alternatively to an our study suggests
anonymous telephone that this process may
ethics hotline?)’’ have the unintended
Participants responded consequence of
to this measure using a reducing
seven-point scale whistleblowing
anchored by one 4. sub-certification had
(‘‘very unlikely’’) and the effect of
seven (‘‘very likely’’). lessening the
b) Personal perceived seriousness
responcibility: we and ethicality of the
asked participants to act.
assess the ‘‘personal
responsibility (duty or Limitation :
obligation) of the 1. consistent with a
assistant purchasing large body of prior
manager to report the research, we utilized
questionable act an experimental
discussed in the case.’’ approach with
Participants responded participants
on a ninepoint scale responding to a
with endpoints of one hypothetical incident
‘‘very low’’ and nine rather than the
‘‘very high.’’ occurrence of an
c) Management actual wrongdoing.
responsive: we asked 2. A second limitation
participants, ‘‘Imagine is to note that we
that the questionable measured reporting
behavior described in intention as a proxy
the case was reported for actual
to the internal auditors whistleblowing
(through an behavior.
anonymous telephone 3. A third limitation
ethics hotline). Please relates to our use of
indicate the likelihood evening MBA
that the questionable students as
behavior will be participants
thoroughly
investigated.’’
Participants responded
on a nine-point scale
with endpoints of one
‘‘very unlikely’’ and
nine ‘‘very likely.’’
20 Sunday Felix Effects of 1) Variabel The questions were closed 1. Simple random Descriptive statistics 1. organizational
Taiwo (2015) Whistle dependen: ended on a five point sampling and Correlations whistle blowing
Blowing practice and Likert scale. techniques were were used to analyze policies aim to
Practices on performance used to select data. identify channels and
Organizational in public the respondents procedures so as to
Performance in sector. whereby the raise concern about
the Nigerian 2) Variabel employees were organizational
Public independen: randomly practices. It implies
whistleblowi selected. that whistle blowing
Sector:
ng policies, 2. sample size of policies has a
Empirical
protections 700 are significant positive
Facts from
of employees of relationship with
selected Local
whistleblow selected local practice in the public
Government in
ers, governments in sector.
Lagos & Ogun
disclosure of Lagos & Ogun 2. protections of
State
unethical State. whistle-blowers from
practices retaliation have a
significant positive
relationship with
performance in the
public sector.
3. positive relationship
between disclosure
of unethical practices
and performance in
the public sector.

Limitation:
this study only examines
the public sector with the
distribution of
questionnaires
21 Adane Wudu Auditor Variabel The research evidence was Multi-stage Data collected using The survey results
(2014) responcibility dependen: gathered by using both sampling represents questionnaire revealed that overall,
and fraud Auditor’s fraud close-ended and open- form of cluster analyzed through external auditors had a
detection: In detection ended questionnaires. The sampling in which descriptive statistics, positive perception of
Ethiopian capabilities questionnaires were larger clusters are frequency certification, practical
private audit Variabel structured based on those further subdivided distribution, experience, training,
firms independen: used by (Prawitt et al. into smaller, more correlation and logit audit fee, and
auditor 2009, and Mui 2010).With targeted groupings Regression using independence.
certification, regard to the close- ended for the purposes of Statistical Package
training, questions, the respondents surveying. A sample for the Social Limitation : This study
practical were asked to indicate of 150 auditors Scientists (SPSS). is confined within the
experience, their level of agreement on realm of the
audit fee size, a five point Likert scale responsibility of audit
independence with the following ratings. firms in relation to fraud
Strongly agree (SA; or 5), detection in Ethiopia
agree (A; or 4), neutral (N; particularly, those
or 3), disagree (D; or 2), external audit firms
and strongly disagree (SD; working in Addis Ababa.
or 1).
22 Mohammad Motivational 1) Variabel All scale items for A convenience The measurement 1) It was revealed that
Reza Antecedents of dependen: personality traits, ethical sampling approach model was proposed personality traits
Jalilvand, Whistle- intention of position, cultural was utilized to and analyzed with positively influence
Simin Blowing in whistleblow orientation, and intention collect the required Iranian employees whistle-blowing
Nasrolahi Iranian Public ing of whistle-blowing were sample. Sample size and tested behaviour in Iranian
Vosta, Ali Service 2) Variabel assessed by a 5-point is 287 employees simultaneously public service
Yasini Organizations independen: Likert scale, with 1 who work in three utilizing SPSS 22 organizations
(2017) personality showing strongly disagree anonymous public and AMOS 8.54. 2) Individual item
traits, ethical and 5 showing strongly service analysis also shows
position, and agree. organizations in that the ethical
cultural Tehran, Iran. position is an
the personality traits were
orientation important antecedent
measured by an eighteen-
of whistle-blowing
item scale adopted from
behaviour in Iranian
John et al. (2008). The
public service
second part was used to
organizations
assess the respondent’s
3) it was found that
ethical position. To
cultural orientation
evaluate the construct of
ethical position, we has a positive
employed an eight-item influence on whistle-
scale derived from Menk’s blowing behaviour in
(2011) work. The third Iranian public service
part was to recognize the organizations
features that show cultural
orientation of respondents. limitation:
Nine items were adopted A limitation of this
from the study of Park et research is associated
al. (2008). The final part with the sampling
was devoted to measure approach. Second
respondents’ intention of limitation relates to the
whistle-blowing. The five- study scope. Final
item scale for intention of limitation bears to the
whistle-blowing was sample size.
derived from Park et al.
(2008).
23 Bitra BARRIERS 1) Variabel The questionnaire Convenience Descriptive statistk Hypothesis I The effect
Suyatno, TO dependen: consisted of three parts. sampling with and multiple of PBC-Neg was
Anona F. WHISTLEBL whistleblowi The first and second parts questionnaires were regression significant in negative
Armstrong, OWING ng reporting measured the three distributed to 18 directions for reporting
Keith INTENTIONS channel determinants of TPB, that selected sites in channels containing non-
Thomas AND preferences is, attitude, subject norm, Jakarta, with anonymous but not for
(2017) REPORTING 2) Variabel and perceived behaviour questionnaires other PBC items.
CHANNEL independen: control and allocated to each site Hypothesis II was also
PREFERENC Perceived whistleblowing intention based on the number partly supported since the
ES behavioural and then followed by of employees subjective norm is clearly
control, reporting channel (population). From the most important
organization preferences. Attitudes around 2,1650 predictor for reporting
image, and toward whistleblowing questionnaires, 703 channel preferences
Subjective were measured by asking (32%) returned, but containing non-
norm how true the respondent only 641 (30%) anonymous than other
thought five statements responses could be determinants.
were with regard to the analysed. From 641
Limitation:
salient consequences of an responses, majority
employee’s reporting of respondents (510 or Using primary data

wrongdoing in an around 80%) extracted from survey

organization and their claimed that they open-ended


evaluation of the would disclose questionnaires and online
importance of those alleged bribery if interviews
consequences employing a they were aware of it
5-point Likert-type scale in their workplace.
respondents’ degree of On the other hand,
agreement or this paper focused
disagreement. only on 131
respondents (around
20%) who did not
want to report.
24 Fa-Wang ETHICAL 1) Variabel Respondents rated ethical Participants were We used hierarchical 1) ethical leadership
Zhang And LEADERSHIP dependen: leadership and personal employees of a large linear modeling to was positively
Jian-Qiao AND internal identification using a 7- branch of the central test the hypothesized related to internal
Liao (2016) WHISTLEBL whistleblo point bank in southern multilevel model. whistleblowing
OWING: wing by scale ranging from 1 China. We We conducted 2) A significant
subordinate (strongly disagree) to 7 distributed printed confirmatory factor relationship between
COLLECTIVE
s (strongly agree). survey forms to 116 analyses (CFA) ethical leadership
MORAL
2) Variabel Collective moral supervisors and using AMOS version and the mediators is
POTENCY
independen potency, ethical climate, 607 subordinates 17.0 required
AND
: Ethical and whistleblowing were to test the 3) ethical leadership
PERSONAL
leadership rated by respondents on a discriminant validity significantly
IDENTIFICAT 3) Variabel 5-point scale ranging from of the measures. influenced the extent
ION AS moderasi : 1 (strongly disagree) to 5 of followers’
MEDIATORS Collective (strongly agree). personal
moral identification.
potency 4) Collective moral
and potency and personal
Personal identification were
identificati both significantly
on related to internal
whistleblowing.
However, the effect
of ethical leadership
on internal
whistleblowing was
no longer significant.
Therefore, collective
moral potency and
personal
identification fully
mediated the
relationship between
ethical leadership
and internal
whistleblowing.

Limitation:
First, causality cannot be
inferred because of the
cross-sectional design. A
longitudinal design is
needed
to verify our mediation
model in the future.
Second, the external
validity of
our findings is limited
because we collected the
data from only one public
sector organization in
China. Third, other
potential mechanisms
linking ethical
leadership to employee
whistleblowing should be
explored, such as
supervisor
support, psychological
safety, and impression
management.
25 Yoon Jik Determinants 1. Variabel For the whistleblowing Survey participants This research used The current research
Cho and of dependen: intention, two survey items were selected the Lisrel 8.80 examined several factors
Hyun Jin Whistleblowin Whistleblowi were used. The questions through stratified program to run SEM affecting whistleblowing
Song (2015) g Within ng intention asked about one’s random sampling analysis. intention.
Government 2. Variabel willingness to blow the The analysis results
Survey was
Agencies independen: whistle on different revealed that perceived
administered to
Organization wrongdoers. personal costs decreased
permanent, full-time
al support The other variables were the intention,
federal employees
and also measured by multiple whereas PSM and
from 18 departments
protection, survey items that used a education on
and six independent
Public Likerttype scale ranging 1 whistleblowing enhanced
agencies.The survey
service to 5 or 1 to 4. it. As a way to decrease
invited 71,970 full-
Motivation, the perceived personal
time employees to
and costs, this research
participate and
Education on explored two
42,020of them
whistleblowi antecedents,
responded, equating
ng. organizational support
to a response rate of
3. Intervening and protection, and
58%.
variable: demonstrated that those
Perceived two factors contribute to
personal increasing
costs whistleblowing intention
by reducing perceived
personal costs.

Limitation :
the SEM analysis itself
cannot guarantee the
causal relationships and
using cross-sectional data
is another limitation in
that it makes it difficult
to establish causal
relationships.
26 Helmi Yazid IFRS, 1. Variabel Likert scale Sampling technique Tools using This study finds that
(2017) PROFESSIO dependen: used non Multivariate IFRS effects and
NAL Investor probabilities or not Structural Equation Professional Skepticism
AUDITOR Convidence random with simple Model (SEM) with auditor positif
SKEPTICISM 2. Variabel random sampling AMOS have been significantly the
, CONFLICT independen: method. adapted in the study. prevention of fraud.
AGENCY TO IFRS, Conflict agency negative
The sampleof the
PREVENTIO Professional significantly the
auditor who works
N OF FRAUD Skepticism prevention of fraud.
in the
AND auditor Prevention of fraud
province of
INVESTOR ,Conflict affects the confidence of
Lampung, South
CONFIDENC Agency investors. Fraud
Sumatra and
E LEVEL 3. Intervening prevention can pinpoint
Bengkulu .
variable: the chance to save the
Sampleof the
Fraud company money.
included junior and
Prevention
senior auditors
Limitation:
working in over 2
Difficulties in finding
years. The total
informants willing to
population was
explain the act of fraud
about 150 people.
are perceived by the
researcher, because some
people assume that the
financial data is the part
of the secret.
27 P. G. Prediction Of 1. Variable 1. This variable dependen The participants Binary logistic The current results
Cassematis, Whistleblowin dependen: was coded ‘0’ for non- were employees regression was used suggest any employee
R. Wortley g Or Non- whistleblowe reporting observers and from 118 Australian to ascertain which could be a whistleblower
(2012) Reporting r or non- ‘1’ for whistleblowers. public sector predictors were if they find themself in
Observation: reporting 2. The demographic organisations associated with the wrong place at the
The Role Of observer variables were gender whistleblowing. wrong time. The two
Personal And 2. Variable (female = 0, male = 1), Descriptive most influential variables
Situational independen: age (in years), Statistics, First predicting whistleblower
Factors a) Personal organisational tenure (in Logistic Regression, classification
(Demograph years) and public sector and Second Logistic were more reflective of
y, work tenure (in years). Regression the perceived context
attitudes, 3. Job satisfaction, was around the
employee measured on a five reported wrongdoing
Behavior) point (1 = strongly (personal victimisation
b) Situational disagree–5 = strongly and wrongdoing
(perceived agree) Likert index. seriousness) than
personal 4. Trust in management personal characteristics.
victimisation, was measured using an Some individual level
fear of adaptation of the seven variables, however did
reprisals and item global ‘trust in predict participant
perceived employer’ scale classification. These
wrongdoing 5. whistleblowing were whistleblowing
seriousness) propensitywas treated propensity and individual
as a global measure initiative. Results suggest
using a 10 item the typical Australian
adaptation of a scale Public sector
6. OCB was measured whistleblower is a
using the four factor, 19 normal employee who
item scale from discovers wrongdoing
Moorman and Blakely through personal
(1995). victimisation and
7. Fear of Reprisal This takes the proactive step
scale used four items of whistleblowing in an
from a 13 item ‘positive effort to
expectations of stop a serious
management’ wrongdoing. Fear of
8. Perceived wrongdoing reprisals is a non-issue
seriousness was once the decision to
measured using a single whistleblow is made, but
item (‘How serious did does contribute to the
you regard this activity decision of non-reporting
to be?’) scored on a five observes to remain silent.
point Likert index (1 =
not at all serious–5 = Limitation:
extremely serious). 1. This was a cross-
9. Personal Victimisation sectional study, and
measured A dummy therefore, although
coded personal inferences can be
victimisation variable made, it is
was created by inappropriate to state
assigning all those firm conclusions
whose responsewas about causality. We
‘directed atme’ to a do not know if pre-
code of ‘1’.All other report responses of
responses were assigned whistleblowers
a code of ‘0’. would be different
from the supplied
post-report
responses.
2. There are, however,
practical difficulties
that make
longitudinal
whistleblower studies
particularly difficult.
3. The use of a
questionnaire as the
sole means of
gathering data raises
the issue of common
methods bias.
28 Rijadh Djatu The influence 1. Variable 1. Whistleblowing survey questionnaire Reliability testing 1. whistle-blowing have
Winardi of individual dependen: intention measured by was distributed to and validity testing, a positive effect on
(2013) and situational internal indicator like Report 106 civil servants Multiple Regression civil servants’
factors on whistleblowi Anonymously, Report from government whistle-blowing
lower-level ng intention with Identity, institutions in intentions
civil servants’ 2. Variable 2. individual factors Indonesia by using 2. whistle-blowing
whistle- independen: measured convenience intention among civil
blowing individual a) Attitude Toward sampling. servants would
intention in factor and Whistle-blowing increase when their
indonesia Situational (Behavioural Belief, subjective norms are
factor Evaluation of greater
Importance) 3. perceived behavioural
b) Subjective Norms control is a significant
(Normative Belief, variable.
Motivation to Comply) 4. seriousness of
c) Perceived Behavioural wrongdoing is
Control (Motivation to positively significant
Comply, Control in affecting the
Belief, Perceived whistle-blowing
Power) intention
3. Situational factors 5. status of the
measured Seriousness wrongdoer has a
of Wrongdoing and significant
Personal Cost of relationship with the
Reporting use indicator whistle-blowing
by Schultz et al. (1993) intention.
and Status of 6. Results from multiple
Wrongdoers uses regression failed to
indicator by Cortina & show support for
Magley (2003) hypothesis 6. This
indicates the inability
The questionnaire is
of the personal cost of
measured by Likert scale
reporting to explain
the whistle-blowing
intention.
Limitation:
especially with
generalization of the
model such as an un-
representative sample, a
problem with conven-
ience sampling, and a
problem with the internet
survey method