Whistleblowing Intentions: A Means to Prevent Fraudulent Practices of Bank Employees in Samarinda City

Yulia Tri Cahyani, Felisitas Defung, Zaki Fakhroni

Abstract


This study aims to determine the factors that influence whistleblowing intentions as a means of preventing fraud of Bank employees in Samarinda City. Using the concepts of Theory of Planned Behavior (TPB) and Theory of Prosocial Behavior. The research sample in the form of bank employees in Samarinda City amounted to 150 employees by applying the non probability sampling method by accidental sampling. The data collection instrument uses an online questionnaire through a Microsoft form and QR Barcode. Dependent variables are in the form of whistleblowing intentions and independent variables in the form of the level of seriousness of the violation, personal responsibility, and personal cost. Partial Least Square analysis method with the help of SmartPLS software version 3.2.7. Shows the result that the degree of seriousness of the violation, and personal responsibility positively affect the intention of whistleblowing. Meanwhile, the personal cost variable has no effect on whistleblowing intentions.


Keywords


whistleblowing intentions; the seriousness of the violation; personal responsibility; personal cost.

Full Text:

PDF

References


Aida, R. A., Helmy, H., & Angelina Setiawan, M. (2019). Factors Influencing Civil Servants' Interest In Conducting Whistleblowing Actions. Journal of Accounting Exploration, 1(4), 1633–1649. https://doi.org/10.24036/jea.v1i4.167

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Process, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Albrecht, B. W. S. (2014). Fraud Triangle Understand Fraud. August, 1–7.

Alleyne, P., Haniffa, R., & Hudaib, M. (2019). Does Group Cohesion Moderate Auditors' Whistleblowing Intentions? Journal of International Accounting, Auditing and Taxation, 34, 69–90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004

Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Indonesian Fraud Survey 2019. Acfe Indonesia Chapters, 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Bagustianto, Ri., & Nurkholis. (2015). Factors Influencing the Interest of Civil Servants to Carry Out Whistleblowing Actions (Study on Civil Servants of bpk BRI). Equity: Journal of Economics And Finance, 19(2), 276–295. https://doi.org/10.24036/jea.v1i4.167

Cressey, D. R. (1953). Other People's Money; A Study of the Social Psychology of Embezzlement. Free Press.

Dozier, J.B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective. Academy of Management Review, 10(4), 823–836. https://doi.org/10.5465/amr.1985.4279105

Dungan, J. A., Young, L., & Waytz, A. (2019). The power of moral concerns in predicting whistleblowing decisions. Journal of Experimental Social Psychology, 85(July). https://doi.org/10.1016/j.jesp.2019.103848

Fauzi, Y. (2020). OJK Has Difficulty Detecting Banking Fraud by Employees. CNN New Zealand. https://www.cnnindonesia.com/ekonomi/20200717120432-78-525814/ojk-kesulitan-deteksi-fraud-perbankan-oleh-karyawan, July 17, 2020 accessed October 10, 2021

Ghozali, I., & Latan, H. (2015). Partial Least Squares Concepts, Techniques and Applications Using the SmartPLS 3.0 Program for Empirical Research (2nd Edition). Semarang : Diponegoro University Publishing Agency.

Hair, J. F. J., Anderson, R. ., Tatham, R. L., & Black, W.C. (2019). Multivariate Data Analysis. New Jersey: Pearson Educational Inc..

Helmayunita, N. (2018). The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousnesss Level, and Gender on Whistle-blowing Intentions. Advances in Economics, Business and Management Research, 57(Piceeba), 42–49. https://doi.org/10.2991/piceeba-18.2018.77

Howarth, C. (2011). Why The Fraud Triangle Is No Longer Enough In Horwath,Crowe LLP. Crowe LLP.

Institute of Business Ethics. (2021). Survey Ethics at Work : 2021 International Survey of Employees. 1–42.

Komite Nasional Kebijakan Governance. (2008). Pedoman Sistem Pelaporan Pelanggaran - SPP (Whistleblowing System - WBS). 1–52. http://www.knkg-indonesia.org/dokumen/Pedoman-Pelaporan-Pelanggaran-Whistleblowing-System-WBS.pdf

Lestari, R., & Yaya, R. (2017). Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara. Jurnal Akuntansi, 21(3), 336. https://doi.org/10.24912/ja.v21i3.265

Mausimkora, W. M., Anakotta, F., Si, M., Usmany, P., & Si, M. (2020). Analisis Faktor - Faktor Yang Mempengaruhi Minat Pns Dalam Melakukan Tindakan Whistle Blowing Pada Pemerintah Kabupaten Maluku Barat Daya. Kupna Jurnal; Kumpulan Artikel Akuntansi, 1(November), 11–21.

Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who Blows the Whistle and Why ? Sage Publications, Inc., 45(1), 113–130. http://www.jstor.org/stable/2524705 Accessed:

Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case Of Whistleblowing. Journal of Business Ethics, 4, 1-1–6. https://doi.org/10.1007/978-94-007-4126-3_8

Safira, E., & Ilmi, M. B. (2020). Pengaruh Sikap, Persepsi Kontrol Perilaku, Tanggung Jawab Pribadi dan Keseriusan yang Dirasakan terhadap Niat Whistleblowing. Reviuw Akuntansi Dan Bisnis Indonesia, 4(2), 83–98. https://journal.umy.ac.id/index.php/rab/article/view/10722

Ichsan, R. et al. (2021). Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 298-309.

Simatupang, G. D., & Chariri, A. (2021). Tanggung Jawab Pribadi, Keseriusan Kecurangan, Risiko Pelapor, Dan Intensi Whistleblowing. Diponegoro Journal of Accounting, 10(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting

Singleton, Tommie W., & Singleton, A. J. (2010). Fraud Auditing And Forensic Accounting. United State of America: John Wiley & Sons, Inc., Hoboken, New Jersey., 334.

Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering The Four Elements Of Fraud. The CPA Journal, 74(12), 38–42.

Yang, L., & Xu, R. (2020). The Effects of Retaliation on Whistleblowing Intentions in China Banking Industry. Journal of Accounting and Organizational Change, 16(2), 215–235. https://doi.org/10.1108/JAOC-05-2019-0049




DOI: https://doi.org/10.33258/birci.v5i2.5491

Article Metrics

Abstract view : 57 times
PDF - 26 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.