Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing
Main Article Content
Abstract
The purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this experiment is 2x2 between subjects, with graduate level student as participant. The result shows that anonymous reporting channel in the structural model is more effective than non-anonymous reporting channel. The result that religiousity level will affect the individual intention to report wrongdoing is unpredicted. This research shows that religiousity level is not effect individual intention to report wrongdoing.
Article Details
How to Cite
Putri, C. M. (2016). Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing. Journal of Accounting and Investment, 17(1), 42–52. https://doi.org/10.18196/jai.2016.0043.22-52
Section
Articles
License
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Anthony, R.N., and Govindarajan, V. 2003. Management Control System, 11th edition. Boston: McGraw Hill.
Arnold, D., dan Ponemon, L. (1991). Internal auditors perceptions of whistle-blowingand the influence of moral reasoning: An experiment.Auditing: A Journal of Practice and Theory, 10, 1-15.
Ayers, S., dan Kaplan, S.E. 2005. Wrongdoing by consultants: An examination of employees’ reporting intentions. Journal of Business Ethics, 57 (2), 121-137.
Brennan, N., dan Kelly, J. 2007. A Study Of Whistleblowing Among Trainee Auditors. The British Accounting Review, 39, 61-87.
Bromley, D.G. 1998. Linking Social Structure and the Exit Process in Religious Organizations: Defectors, Whistle-blowers, and Apostates. Journal for the Scientific Study of Religion, 37 (1), 145-160.
Chiasson, M., Johnson, G.H., dan Byington, J,R. 1995. Blowing The Whistle: Accountans in Industry. The CPA Journal, 65 (2), 24.
Daft, R. L. 1998. Organizational Theory and Design.6th edition.South- Western Publishing, Cincinnati.
Dworkin, T. 2007. SOX and whistleblowing. Michigan Law Review, 1757–1780.
Dyck, A., Morse, A., dan Zingales, L. 2007. Who blows the whistle oncorporate fraud? CEPR discussion paper no. DP6126, SSRN..
Elias, R. 2008. Auditing Students’ Professional Commitment and Anticipatory Socialization and Their Relationship to Whistleblowing. Managerial Auditing Journal, 23 (3), 283-294.
Elliston, F.A. 1982. Anonymity and Whistleblowing. Journal of Business Ethics, 1 (3), 167-177.
Elliston, F.A. dan Coulson, R. 1982. Anonymous Whistleblowing: An Ethical Analysis. Business and Professional Ethics Journal, 1 (2), 39-60.
Eynon, G., Hill, N. dan Stevens, K. (1997). Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. Journal of Business Ethics, 16 (12/13), 1297-1309.
Farrell, D. dan J. C. Petersen: 1982, 'Patterns of Political Behavior in Organiza-tions', Academy of Management Review,7, 402-412.
Financial Accounting Standard Board. 1981. Qualitative Characteristics of accounting information (Statement of Financial Accounting Concepts No.2.
Finn, D. W. and J. C. Lampe. 1992. A study of whistleblowing among auditors. Professional Ethics, 1, 137-168.
Glenn, J. (1992). Can a Business and Society Course Affect the Ethical Judgment of Future Managers?. Journal of Business Ethics, 11 (3), 217-223
Harsha, P. D. dan M. C. Knapp. (1990). The Use of Within and Between Subjects Experimental Designs in Behavioral Accounting Research: A Methodo-logical Note. Behavioral Research in Accounting, 2, 50-62.
Hick, E.L. (1964).Materiality.Journal Of Accounting Research. 2 (2), 158-171.
Hooks, K. L., Kaplan, S.E., dan J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraudprevention and detection.Auditing: A Journal of Practice dan Theory, 13 (Fall), 86-117.
Hoque, Z. 2003. Strategic Management Accounting: Concept, Process and Issues. Prentice Hall.
Hiltebeitel, K. dan Jones, S. (1991). Initial Evidence on the Impact of Integrating Ethics into Accounting Education. Issues in Accounting Education, 6 (2), 262-275.
Kaplan, S., dan J. J. Schultz. 2007. Intentions To Report Questionable Acts: An Examination of the Influenceof Anonymous Reporting Channel, Internal Audit Quality, And Setting. Journal of Business Ethic, l71 (2), 109-124.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2009. An examination of theeffects of procedural safeguards on intentions to anonymously reportfraud.Auditing: A Journal of Practice and Theory, 28., 273-288.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2008. An Examination of the AssociationBetween Gender and Reporting Intentionsfor Fraudulent Financial Reporting. Journal of Business Ethics, 87, 15-30.
King, G. 1999. The Implications of anOrganization's Structureon Whistle-blowing. Journal of Business Ethics, 20, 315-326.
Liyanarachchi, C. danNewdick, C. 2009.The Impact of Moral Reasoningand Retaliation on Whistle-Blowing:New Zealand Evidence. Journal of Business Ethics, 89, 37–57.
Loeb. S.E dan Cory S.N. (1989). Whistle Blowing and Management Accoun-ting: An Approach. Journal of Business Ethics, 8 (1), 903-916.
Mismer-Magnus, F.R., dan Viswesvaran, C. 2005. Whisleblowing in Organi-zation: An Examination of Correlates of Whistleblowing Intention, Action, and Retaliation. Jounal of Business Ethics, 62, 277-297.
Moberly, R. 2006. Sarbanes-Oxley’s Structural Model To Encourage Corporate Whistleblowers. Brigham Young University Law Review, 1107, 1180.
Near, J. P., dan M. P. Miceli. 1985. Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4 (1), 1-6.
Near, J. P., dan M. P. Miceli. 1995. Effective Whistleblowing. Academy of Mana-gement Review, 20 (3), 679-708.
Ponemon, L. 1994. A Comment On ‘‘Whistle-Blowing’’ As An Internal Control Mechanism: IndividualAnd Organizational Considerations. Audi-ting: A Journal of Practice and Theory (Fall), 118-130.
Schultz, J., Jr., Johnson, D. A., Morris, D., dan Dyrnes, S. 1993. Aninvestigation Of The Reporting Of Questionable Acts In Aninternational Setting. Journal of Accounting Research, 31, 75-103.
Schultz, J.J dan K. L. Hooks. 1998. The Effect Of Relationship And Reward On Reports Of Wrongdoing. Auditing: A Journal of Practice and Theory, 177. (2), 15-35.
Seifert, D.L,Sweeney, J. T., Joireman, J, dan Thornton, J,M. 2010. The influence of organizational justice on accoun-tant whistleblowing. Accounting, Organization, and Society, 35, 707-717.
Seifert, D.L. 2006.The Influence Of Organizational Justice On The PerceivedLikelihood Of Whistle-Blowing. Dissertation.Washington State University.
Shawver, Tara (2008). What Accounting Student Think about Whistleblowing. Management Accounting Quarterly, 9 (4), 117-133.
Taylor, E.Z., dan Curtis, M.B. 2009. An Examination of the Layersof Workplace Influences in Ethical Judgments: Whistleblowing Likeli-hood and Perseverance in Public Accounting.Journal of Business Ethics, 93, 21-37.
Xu, Y., dan Ziegenfuss, D. 2008. Reward Systems, Moral Reasoning, Andinternal Auditors’ Reporting Wrongdoing. Journal of Business Psychology, 22, 323–331.
Arnold, D., dan Ponemon, L. (1991). Internal auditors perceptions of whistle-blowingand the influence of moral reasoning: An experiment.Auditing: A Journal of Practice and Theory, 10, 1-15.
Ayers, S., dan Kaplan, S.E. 2005. Wrongdoing by consultants: An examination of employees’ reporting intentions. Journal of Business Ethics, 57 (2), 121-137.
Brennan, N., dan Kelly, J. 2007. A Study Of Whistleblowing Among Trainee Auditors. The British Accounting Review, 39, 61-87.
Bromley, D.G. 1998. Linking Social Structure and the Exit Process in Religious Organizations: Defectors, Whistle-blowers, and Apostates. Journal for the Scientific Study of Religion, 37 (1), 145-160.
Chiasson, M., Johnson, G.H., dan Byington, J,R. 1995. Blowing The Whistle: Accountans in Industry. The CPA Journal, 65 (2), 24.
Daft, R. L. 1998. Organizational Theory and Design.6th edition.South- Western Publishing, Cincinnati.
Dworkin, T. 2007. SOX and whistleblowing. Michigan Law Review, 1757–1780.
Dyck, A., Morse, A., dan Zingales, L. 2007. Who blows the whistle oncorporate fraud? CEPR discussion paper no. DP6126, SSRN.
Elias, R. 2008. Auditing Students’ Professional Commitment and Anticipatory Socialization and Their Relationship to Whistleblowing. Managerial Auditing Journal, 23 (3), 283-294.
Elliston, F.A. 1982. Anonymity and Whistleblowing. Journal of Business Ethics, 1 (3), 167-177.
Elliston, F.A. dan Coulson, R. 1982. Anonymous Whistleblowing: An Ethical Analysis. Business and Professional Ethics Journal, 1 (2), 39-60.
Eynon, G., Hill, N. dan Stevens, K. (1997). Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. Journal of Business Ethics, 16 (12/13), 1297-1309.
Farrell, D. dan J. C. Petersen: 1982, 'Patterns of Political Behavior in Organiza-tions', Academy of Management Review,7, 402-412.
Financial Accounting Standard Board. 1981. Qualitative Characteristics of accounting information (Statement of Financial Accounting Concepts No.2.
Finn, D. W. and J. C. Lampe. 1992. A study of whistleblowing among auditors. Professional Ethics, 1, 137-168.
Glenn, J. (1992). Can a Business and Society Course Affect the Ethical Judgment of Future Managers?. Journal of Business Ethics, 11 (3), 217-223
Harsha, P. D. dan M. C. Knapp. (1990). The Use of Within and Between Subjects Experimental Designs in Behavioral Accounting Research: A Methodo-logical Note. Behavioral Research in Accounting, 2, 50-62.
Hick, E.L. (1964).Materiality.Journal Of Accounting Research. 2 (2), 158-171.
Hooks, K. L., Kaplan, S.E., dan J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraudprevention and detection.Auditing: A Journal of Practice dan Theory, 13 (Fall), 86-117.
Hoque, Z. 2003. Strategic Management Accounting: Concept, Process and Issues. Prentice Hall.
Hiltebeitel, K. dan Jones, S. (1991). Initial Evidence on the Impact of Integrating Ethics into Accounting Education. Issues in Accounting Education, 6 (2), 262-275.
Kaplan, S., dan J. J. Schultz. 2007. Intentions To Report Questionable Acts: An Examination of the Influenceof Anonymous Reporting Channel, Internal Audit Quality, And Setting. Journal of Business Ethic, l71 (2), 109-124.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2009. An examination of theeffects of procedural safeguards on intentions to anonymously reportfraud.Auditing: A Journal of Practice and Theory, 28., 273-288.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2008. An Examination of the AssociationBetween Gender and Reporting Intentionsfor Fraudulent Financial Reporting. Journal of Business Ethics, 87, 15-30.
King, G. 1999. The Implications of anOrganization's Structureon Whistle-blowing. Journal of Business Ethics, 20, 315-326.
Liyanarachchi, C. danNewdick, C. 2009.The Impact of Moral Reasoningand Retaliation on Whistle-Blowing:New Zealand Evidence. Journal of Business Ethics, 89, 37–57.
Loeb. S.E dan Cory S.N. (1989). Whistle Blowing and Management Accoun-ting: An Approach. Journal of Business Ethics, 8 (1), 903-916.
Mismer-Magnus, F.R., dan Viswesvaran, C. 2005. Whisleblowing in Organi-zation: An Examination of Correlates of Whistleblowing Intention, Action, and Retaliation. Jounal of Business Ethics, 62, 277-297.
Moberly, R. 2006. Sarbanes-Oxley’s Structural Model To Encourage Corporate Whistleblowers. Brigham Young University Law Review, 1107, 1180.
Near, J. P., dan M. P. Miceli. 1985. Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4 (1), 1-6.
Near, J. P., dan M. P. Miceli. 1995. Effective Whistleblowing. Academy of Mana-gement Review, 20 (3), 679-708.
Ponemon, L. 1994. A Comment On ‘‘Whistle-Blowing’’ As An Internal Control Mechanism: IndividualAnd Organizational Considerations. Audi-ting: A Journal of Practice and Theory (Fall), 118-130.
Schultz, J., Jr., Johnson, D. A., Morris, D., dan Dyrnes, S. 1993. Aninvestigation Of The Reporting Of Questionable Acts In Aninternational Setting. Journal of Accounting Research, 31, 75-103.
Schultz, J.J dan K. L. Hooks. 1998. The Effect Of Relationship And Reward On Reports Of Wrongdoing. Auditing: A Journal of Practice and Theory, 177. (2), 15-35.
Seifert, D.L,Sweeney, J. T., Joireman, J, dan Thornton, J,M. 2010. The influence of organizational justice on accoun-tant whistleblowing. Accounting, Organization, and Society, 35, 707-717.
Seifert, D.L. 2006.The Influence Of Organizational Justice On The PerceivedLikelihood Of Whistle-Blowing. Dissertation.Washington State University.
Shawver, Tara (2008). What Accounting Student Think about Whistleblowing. Management Accounting Quarterly, 9 (4), 117-133.
Taylor, E.Z., dan Curtis, M.B. 2009. An Examination of the Layersof Workplace Influences in Ethical Judgments: Whistleblowing Likeli-hood and Perseverance in Public Accounting.Journal of Business Ethics, 93, 21-37.
Xu, Y., dan Ziegenfuss, D. 2008. Reward Systems, Moral Reasoning, Andinternal Auditors’ Reporting Wrongdoing. Journal of Business Psychology, 22, 323–331.