Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Muslim’s View of Allah terhadap Keputusan Whistleblowing
Abstract
This study aims to determine the extent the influence of attitudes, subjective norms, perceived behavioral control and muslims' view of Allah on whistleblowing decisions. This research is quantitative research. The sample selection in this study uses a purposive sampling method in which the respondents are the government employees in Regional Revenue Agency of West Sumatra Province. Data collection techniques used in this study were using a questionnaire. This study succeeded in finding the results that attitudes, subjective norms and Muslim's view of Allah have an effect on whistleblowing decisions. While the behavioral control perception variable has no effect on whistleblowing decisions.
References
Aida, R., Helmy, H., & Setiawan, M. A. (2019). Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing. Jurnal Eksplorasi Akuntansi, 1(4 Seri A), 1633–1649.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I., & Fishbein, M. (2005). The Influence of Attitudes on Behavior. The Handbook of Attitudes, January, 187–236. https://doi.org/10.4324/9781410612823-13
Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. British Accounting Review, 45(1), 10–23. https://doi.org/10.1016/j.bar.2012.12.003
Alshehri, F., Kauser, S., & Fotaki, M. (2017). Muslims’ View of God as a Predictor of Ethical Behaviour in Organisations: Scale Development and Validation. Journal of Business Ethics, 158(4), 1009–1027. https://doi.org/10.1007/s10551-017-3719-8
Bagustianto, R., & Nurkholis. (2015). Faktor-faktor yang mempengaruhi minat pegawai negeri sipil (PNS) untuk melakukan tindakan whistleblowing (Studi pada PNS BPK RI). Jurnal Ekonomi Dan Keuangan, 19(2), 276–295.
Berghammer, C., & Fliegenschnee, K. (2014). Journal of Contemporary Religion Developing a Concept of Muslim Religiosity : An Analysis of Everyday Lived Religion among Female Migrants in Austria Developing a Concept of Muslim Religiosity : An Analysis of Everyday Lived Religion among Female. Journal of Contemporary Religion, 29(1), 37–41. https://doi.org/10.1080/13537903.2014.864810
Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15(1), 13–38. https://doi.org/10.2308/bria.2003.15.1.13
Bouville, M. (2008). Whistle-blowing and morality. Journal of Business Ethics, 81(3), 579–585. https://doi.org/10.1007/s10551-007-9529-7
Carpenter, T. D., & Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting : Applying the Theory of Planned Behavior. Journal of Business Ethics, 60(2), 115–129. https://doi.org/10.1007/s10551-004-7370-9
Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, 17(16), 1825–1834. https://doi.org/10.1007/978-94-007-4126-3_21
Damayanthi, K. S. R. D., Sujana, E., & Herawati, N. T. (2017). PERSEPSI KONTROL PERILAKU TERHADAP NIAT MELAKUKAN PENGUNGKAPAN KECURANGAN ( WHISTLEBLOWING ) ( Studi Empiris Pada Mahasiswa Akuntansi Program S1 dan Program D3 Universitas Pendidikan Ganesha ) Universitas Pendidikan Ganesha e-Journal S1 Ak Universitas Pen. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8.
Della, rani novita, Rodiah, S., & Azmi, Z. (2020). Faktor-faktor yang Mempengaruhi Niat dan Prilaku Whistleblowing Karyawan Alfamart di Pekanbaru Factors Affecting the Intention and Whistleblowing of Alfamart Employees in Pekanbaru. Jurnal Akuntansi & Ekonomika, 10(1).
Dewi, K. Y. D., Dewi, P. E. D. M., & Sujana, E. (2018). Pengaruh Bystander Effect, Whistleblowing, Asimetri Informasi dan Religiusitas Terhadap Kecenderungan Kecurangan Pada Badan Usaha Milik Desa (BUMDES) di Kecamatan Busungbiu. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 9(2), 1689–1699.
Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). THE DECISION TO BLOW THE WHISTLE : A SOCIAL EBSCOhost. Academy of Management Review, 28(1), 107–123.
Hodge, D. R. (2015). Validation of the Intrinsic Spirituality Scale ( ISS ) With. Psychological Assessment, May. https://doi.org/10.1037/pas0000130
Istiqomah, D. P., & Anisykurlillah, I. (2020). The Effect of Intentions on Behaviour to Conduct Whistleblowing. Accounting Analysis Journal, 9(1), 66–73. https://doi.org/10.15294/aaj.v9i1.28835
Kreshastuti, D. K. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Melakukan Tindakan Whistleblowing (Pelaporan Pelanggaran). Skripsi, FEB(Akuntansi), Universitas Diponegoro, Semarang.
Mulfag, F. C. P., & Serly, V. (2019). Pengaruh Faktor Individual dan Situasional Terhadap Niat Whistleblowing (Studi Empiris Pada Pegawai Negeri Sipil Tidak Berjabatan Di Badan Keuangan Daerah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(2 Seri B), 694–709.
Nayir, D. Z., & Herzig, C. (2012). Value Orientations as Determinants of Preference for External and Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), 197–213. https://doi.org/10.1007/s10551-011-1033-4
Near, J. P., & Miceli, M. P. (1995). Effective Whistleblowing. The Academy of Management Review, 20 No. 3, 679–708.
Parianti, N. P. I., Suartana, I. W., & Badera, I. D. N. (2016). Faktor-Faktor yang Memengaruhi Niat dan Perilaku Whistleblowing Mahasiswa Akuntansi. Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(12), 4209–4236.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior - A survey of south korean police officers. Journal of Business Ethics, 85(4), 545–556. https://doi.org/10.1007/s10551-008-9788-y
Park, H., Rehg, M. T., & Lee, D. (2005). The Influence of Confucian Ethics and Collectivism on Whistleblowing Intentions : A Study of South Korean Public Employees 1. Journal of Business Ethics, 58(4), 387–403. https://doi.org/10.1007/s10551-004-5366-0
Perdana, A. A. (2018). Pengaruh Sikap, Norma Subyektif, Persepsi Kontrol Perilaku dan Etika terhadap Whistleblowing Intention dan Perilaku Whistleblowing (Studi Empiris di BPKP Perwakilan Riau dan Sumatera Barat). Jurnal Akuntansi Keuangan Dan Bisnis, 11(1), 89–98.
Puni, A., & Anlesinya, A. (2017). Whistleblowing propensity in power distance societies. Journal of Global Responsibility.
Randall, D. M., Gibson, A. M., & Gibson, M. (1991). Ethical Decision Making Medical Profession : An application of the Theory of Planned Behavior. Journal of Business Ethics, 10(2), 111–122.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.
Saud, I. M. (2016). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17(2), 209–219. https://doi.org/10.18196/jai.2016.0056.209-219
Setyawati, I., Ardiyani, K., & Sutrisno, C. R. (2015). Faktor-Faktor Yang Mempengaruhi Niat untuk Melakukan Whistleblowing Internal (The Factors Influencing Internal Whistleblowing Intentions). Jurnal Ekonomi Dan Bisnis, 17(2), 22–33.
Siallagan, H., Rohman, A., Januarti, I., & Din, M. (2017). The effect of professional commitment, attitude, subjective norms and perceived behavior control on whistle blowing intention. International Journal of Civil Engineering and Technology, 8(8), 508–519.
Sugiyono, P. D. (2013). Metode Penelitian Pendekatan Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suryono, E., & Chariri, A. (2016). Attitude, Subjective Norms, and Intentions of Civil Servants to Blow the Whistle on Frauds. Jurnal Akuntansi Dan Keuangan Indonesia, 13(1), 102–116.
Wakerkwa, R., Falah, S., & Safkaur, O. (2018). Faktor-Faktor yang Mempengaruhi Minat Aparatur Sipil Negara (ASN) untuk Melakukan Tindakan Whistle-Blowing Pada PEMDA Propinsi Papua. Jurnal Akuntansi, Audit & Aset, 1(1), 42–57.
Winardi, R. D. (2013). the Influence of Individual and Situational Factors on Lower-Level Civil Servants ’ Whistle-Blowing. Economy and Business, 28(3), 2013.
Zakaria, M., Abd Razak, S. N. A., & Yusoff, M. S. A. (2016). The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions. Review of European Studies, 8(3), 221. https://doi.org/10.5539/res.v8n3p221
1.png)
