BYSTANDER EFFECT DAN RETALIATION TERHADAP NIAT UNTUK MELAPORKAN KECURANGAN (WHISTLEBLOWING)
Abstract
Accounting fraud has developed in various countries including Indonesia. Whistleblowing deemed necessary to minimize fraud within the company. The purpose of this research is to empirically examine the effect of bystander effect and retaliation to report wrongdoing (whistleblowing). This research uses 3x2 experimental design between subject. Hypotheses were analyzed using a statistical test Analysis of Variance (ANOVA). The results showed that the bystander effect does not affect intention to report wrongdoing (whistleblowing). Results of the study also suggested that the threat of retaliation affect the intention to report wrongdoing. The intention to report wrongdoing will be higher when there is no threat of retaliation compared to the threat of retaliation.
References
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Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/BF00382668
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Sarwono, & Meinarno. (2009). Psikologi Sosial. Jakarta: Balai Pustaka.
Schular, R. ., & Huber, V. . (1993). Personal and Human Resource Management (5th ed.). Minnesouta: West Publishing Company.
Sweeney, P. (2008). Hotlines Helpful for Bloing The Whistle, Vol. 24(4), 28–31.
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Tyastiari, N. M. O., Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Bystander Effect , Whistleblowing , Dan Perilaku Etis Terhadap Financial Statement Fraud ( Studi Empiris Pada Kasus Fraud Pegawai Negeri Sipil Pemerintah Kabupaten Gianyar ), .
Wibisono, P. W. (2015). Pengaruh Reward and Punishment dan Job Rotation terhadap fraud.
Wilopo. (2006). Analisis Faktor-Faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi, (031), 23–26.
Zakaria, M., Razak, S. N. A. 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
ACFE Report. (2016). Report to The Nations on Occupational Fraud and Abuse. Austin, USA: Association of Certified Fraud Examiner,Inc.
Ajzen, I. (1991). The Theory of Planned Behavior. Community Dental Health, 25(2), 107–114. https://doi.org/10.1922/CDH_2120VandenBroucke08
Asiah, N. (2017). Pengaruh Bystander Effect dan Whistleblowing terhadap Terjadinya Kecurangan Laporan Keuangan. Journal of Personality and Social Psychology, 1(1), 1188–1197. https://doi.org/10.1111/j.1469-7610.2010.02280.x
Batamnews.co.id. (2018, August 28). Sri Sulyani Jadi Whistleblower Kasus Korupsi ADD Lancang Kuning.
Curtis, M. B., & Curtis, M. B. (2006). Are Audit-related Ethical Decisions Dependent upon Mood ?, 191–209. https://doi.org/10.1007/s10551-006-9066-9
Darley, J. M., & Latane, B. (1968). Bystander Intervention in Emergencies: Diffusion of Responsibility, 8(4), 377–383.
Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing : A Prosocial Behavior Perspective, 10(4), 823–836.
Dyck, A., Morse, A., & Zingales, L. (2010). WHo Blows The Whistle On Corporate Fraud ?, (2007), 1–44.
Gao, J., Greenberg, R., & Wong-On-Wing, B. (2015). Whistleblowing intentions of lower-level employees: The effect of reporting channel, bystanders, and wrongdoer power status. Journal of Business Ethics, 126(1), 85–99. https://doi.org/10.1007/s10551-013-2008-4
Georgiana, S. (2012). INTERNAL AUDIT AND WHISTLE-BLOWING, 7(4), 3191.
Ghozali, I. (2009). Aplikasi Analisis Multivariate dengan SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Guthrie, C. P. and E. Z. T. (2015). Whistleblowing on Fraud for Pay: Can I Trust You?
Indriantoro & Supomo. (1999). Metodologi Penelitian Bisnis Untuk Akuntansi dan Bisnis (Pertama). Yogyakarta: BPFE.
Kompas.com. (2018). Perlu Jaminan Keamanan dan Perlindungan Bagi Whistleblower. Retrieved May 6, 2019, from https://nasional.kompas.com/read/2018/05/22/20262931/perlu-jaminan-keamanan-dan-perlindungan-bagi-whistleblower
Larasati, M. (2015). Pengaruh Penalaran Moral, Retaliasi dan Emosi Negatif Terhadap Kecenderungan Individu untuk Melakukan Whistleblowing.
Liyanarachchi, G., & Newdick, C. (2009). The Impact of Moral Reasoning and Retaliation on Whistle-Blowing : New Zealand Evidence, 24, 37–57. https://doi.org/10.1007/s10551-008-9983-x
Mesmer-magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in Organizations : An Examination of Correlates of Whistleblowing Intentions , Actions , and Retaliation, 277–297. https://doi.org/10.1007/s10551-005-0849-1
Miceli, M., & Near, J. (1995). Effective Whistle-Blowing. The Academy of Management Review, 20(3), 679–708. https://doi.org/10.2307/258791
Nahartyo, E. (2013). Desain dan Implemenasi Riset Eksperimen (Edisi Kedu). Yogyakarta.
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/BF00382668
Putri, C. M. (2012). Pengujian Keefektifan Jalur Pelaporan Pada Structural Model Dan Reward Model Dalam Mendorong Whistleblowing: Pendekatan Eksperimen. SNA XV Banjarmasin, (1982), 1–24.
Ridwan, M. (2013). Pengaruh Loyalitas dan Retaliasi Terhadap Kecenderungan Akuntan untuk Melakukan Whistleblowing: Suatu Eksperimen.
Robinson, S. N., Robertson, J. N., & Curtis, M. B. (2012). The Effects of Contextual and Wrongdoing Attributes on Organizational Employees ’ Whistleblowing Intentions Following Fraud, (March). https://doi.org/10.1007/s10551-011-0990-y
Rodiyah, S. (2015). Pengaruh Sifat Machiavellian, Lingkungan Etika dan Personal Cost terhadap Intensi Melakukan Whistleblowing. Jakarta.
Sarwono, & Meinarno. (2009). Psikologi Sosial. Jakarta: Balai Pustaka.
Schular, R. ., & Huber, V. . (1993). Personal and Human Resource Management (5th ed.). Minnesouta: West Publishing Company.
Sweeney, P. (2008). Hotlines Helpful for Bloing The Whistle, Vol. 24(4), 28–31.
The Sarbanes Oxley Act at 15. (2002). Amerika Serikat.
Tyastiari, N. M. O., Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Bystander Effect , Whistleblowing , Dan Perilaku Etis Terhadap Financial Statement Fraud ( Studi Empiris Pada Kasus Fraud Pegawai Negeri Sipil Pemerintah Kabupaten Gianyar ), .
Wibisono, P. W. (2015). Pengaruh Reward and Punishment dan Job Rotation terhadap fraud.
Wilopo. (2006). Analisis Faktor-Faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi, (031), 23–26.
Zakaria, M., Razak, S. N. A. 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
Published
2021-11-17
How to Cite
RAHMAWATI, ANISA; PURNAMA, Ida Ayu; SUYANTO, Suyanto.
BYSTANDER EFFECT DAN RETALIATION TERHADAP NIAT UNTUK MELAPORKAN KECURANGAN (WHISTLEBLOWING).
Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 3, n. 3, p. 112-122, nov. 2021.
ISSN 2656-1395.
Available at: <https://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/1391>. Date accessed: 06 may 2024.
doi: https://doi.org/10.24964/japd.v3i3.1391.
Section
Articles
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