Employees’ Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable

Tito Agung Yuswono, Yanki Hartijasti

Abstract


Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.

Keywords


whistleblowing intention; perceived organizational support; anonymous reporting channels; whistleblowing systems

Full Text:

Download Article

References


Ajzen, I. (2005). Attitudes, personality and behavior (2nd ed.). Maidenhead: Open University Press.

Ajzen, I., & Sheikh, S. (2013). Action versus in-action: Anticipated affect in the theory of planned behavior. Journal of Applied Social Psychology, 43(1), 155–162. doi: 10.1111/j.1559-1816.2012.00989.x

Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistleblowing intentions among external auditors. The British Accounting Review, 45(2), 10-23. doi: 10.1016/j.bar.2012.12.003

Alleyne, P., Hudaib, M., & Haniffa, R. (2015). The moderating role of perceived organisational support in breaking the silence of public accountants. Journal of Business Ethics, 1-19. doi: 10.1007/s10551-015-2946-0.

Aselage, J., & Eisenberger, R. (2003). Perceived organizational support and psychological contracts: A theoretical integration. Journal of Organizational Behavior, 24(5), 491-509. doi: 10.1002/job.211

Caillier, J.G. (2017). An examination of the role whistle-blowing education plays in the whistle-blowing process. The Social Science Journal. 54, 4-12. doi: 10.1016/j.soscij.2016.09.005

Chang, Y., Wilding, M., & Shin, M.C. (2017). Determinants of whistleblowing intention: Evidence from the South Korean government. Public Performance & Management Review, 40(4), 676-700. doi: 10.1080/15309576.2017.1318761

Cho, J.K., & Song, H.J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4), 450-472. doi: 10.1177/0091026015603206

Dalton, D., & Radtke, R.R. (2013). The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing. Journal of Business Ethics, 117(1), 153-172. doi: 10.1007/s10551-012-1517-x

De Jong, P.F. (1999). Hierarchical regression analysis in structural equation modeling. Structural Equation Modeling: A Multidisciplinary Journal. 6(2), 198-211. doi: 10.1080/10705519909540128

Dozier, J.B., & Miceli, M. P. (1985). Potential predictors of whistleblowing: A prosocial behavior perspective. The Academy of Management Review, 10(4), 823-836. doi: 10.2307/258050

Hair Jr., J.F., Black, W.C., Babin, J.B., & Anderson, R.E. (2014). Multivariate data analysis (7th ed.). Harlow: Pearson Education Limited.

Kementrian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Kementrian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2014). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 14 Tahun 2014 tentang Pedoman Evaluasi Reformasi Birokrasi Instansi Pemerintah.

Kurtessis, J.N., Eisenberger, R., Ford, M.T., Buffardi, L.C., Stewart, K.A., & Adis, C.A. (2015). Perceived organizational support: A meta-analytic evaluation of organizational support theory. Journal of Management, 20(10), 1-31.

Latan, H., Ringle, C.M., & Jabbour, C.J.C. (2016). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 1-16. doi: 10.1007/s10551-016-3318-0.

Liu S, Liao, J., & Wei, H. (2015). Authentic leadership and whistleblowing: Mediating roles of psychological safety and personal identification. Journal of Business Ethics, 131(1), 107-119. doi: 10.1007/s10551-014-2271-z

Malhotra, N.K. (2010). Marketing research: An applied orientation (6th ed.). Boston: Prentice Hall.

Miceli, M.P., & Near, J.P., (1988). Individual and situational correlates of whistleblowing. Personnel Psychology, 41(2), 267-281. doi: 10.1111/j.1744-6570.1988.tb02385.x

Miceli, M.P, Near, J.P., Rehg, M.Y., & Van Scotter J.R. (2012). Predicting employee reactions to perceived organizational wrongdoing: Demoralization, justice, proactive personality, and whistle-blowing. Human relations, 65(8), 923–954. doi: 10.1177/0018726712447004

Nayir, D.Z., & Herzig, C. (2012). Value orientations as determinants of preference for external and anonymous whistleblowing. Journal of Business Ethics, 107(2), 197-213. doi: 10.1007/s10551-011-1033-4

Near, J.P., & Miceli, M.P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1-16. doi: 10.1007/BF00382668

Near, J.P., Dworkin, T.M., & Miceli, M.P. (1993) Explaining the whistleblowing process: Suggestions from power theory and justice theory. Organization Science, 4(3), 393-411. doi: 10.1287/orsc.4.3.393

Near, J.P., & Miceli, M.P. (1996). Whistleblowing: Myth and reality. Journal of Management, 22(3), 507-526. doi: 10.1177/014920639602200306

Near, J.P., & Miceli, M.P. (2008). Wrongdoing, whistleblowing, and retaliation in the U.S. government: What have researchers learned from the Merit Systems Protection Board (MSPB) survei results? Review of Public Personnel Administration, 28(3), 263–281. doi: 10.1177/0734371X08319153

Park, H., Blenkinsopp, J., Oktem, M.K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the UK. Journal of Business Ethics, 82(4), 929-939. doi: 10.1007/s10551-007-9603-1

Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior – A survey of South Korean Police Officers. Journal of Business Ethics, 85(4), 545-556. doi: 10.1007/s10551-008-9788-y

Saud, I.M. (2016). Pengaruh attitudes dan perceived behavioral control terhadap niat whistleblowing internal-eksternal dengan persepsi dukungan organisasi sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi, 17(2), 209-219. doi: 10.18196/jai.2016.0056.209-219

Situmorang, R.M. (2013). Konsep ideal whistleblowing system dalam birokrasi pemerintah di Indonesia untuk mewujudkan tata kepemerintahan yang baik (good governance). (Master Thesis), Universitas Indonesia, Indonesia.

Winardi, R.D. (2013). The influence of individual and situational factors on lower-level civil servants’ whistle-blowing intention in Indonesia. Journal of Indonesian Economy and Business, 28(3), 361-376. doi: 10.22146/jieb.6216




DOI: https://doi.org/10.18196/jai.190296

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats