PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL DAN ORGANISASIONAL TERHADAP NIAT INDIVIDU MELAKUKAN WHISTLEBLOWING (WHISTLEBLOWING INTENTION)
Keywords:
Whistleblowing intention, attitude, subjective norms, behavior control, personal costs, fraudster status, fraud seriousness, perceived organizational support, corporate ethical valuesAbstract
Whereas whistleblowing to detect and expose different frauds in organizations has been recognized by many countries, only few individuals are willing to become a whistleblower when they find a fraud in their organization. This research seeks to identify and analyze as well as provide empirical evidence of the effect of individual, situational and organizational factors on individual whisteleblowing intentions. This research involeves several dimensions to measure the main variables: attitudes, subjective norms, and behavioral control measure individual factors; personal cost, fraudster status, and fraud seriousness measure situational factors; and perceived organizational support and corporate ethical values measure organizational factors. The population includes law enforcement institutions of police department, district prosecutor office, and district court of Batu City, from which the samples of 245 members of law enforcement institutions are selected through convenience sampling. This research employs a survey method with SEM-PLS analysis techniques utilizing SmartPLS version 3.0 software to test the data. The results of this study indicate that individual factors and organizational factors affect the whistleblowing intention of members of law enforcement institutions. However, this study fails to provide evidence that situational factors influence whistleblowing intentions in law enforcement institutions.
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