ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING
(1) Jenderal Soedirman University
(2) Jenderal Soedirman University
(3) Jenderal Soedirman University
(*) Corresponding Author
Abstract
This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined individual factors that can influence intention to conduct whistleblowing by applying the Theory of Planned Behavior, namely behavioral attitudes, subjective norms and perceived behavioral on the employees of the Purbalingga Tax Office and employees of Purwokerto Tax Office. This research was conducted at the Purbalingga Tax Office and Purwokerto Tax Office. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing information, and (3) there is positive effect of perceived behavioral control toward the intention of employee to conduct whistleblowing.
Keywords
Full Text:
PDFReferences
Ajzen, I. (1991). The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processe, 20, 179–211.
Ajzen, I. (2005). Attitudes, Personality and Behaviour (2nd ed.). New York: Maidenhead, Open University Press.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and Issurance Service:An Integrated Approach (14th ed.). New Jersey: Prentince Hall.
Arnold, D. F., & Ponemon, L. A. (1991). Internal Auditors’ Perception of Whistleblowing and The Influence of Moral Reasoning: An Experiment. Auditing: A Journal Practice and Theory, 10(2), 1–12.
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviours. Academy of Management Review, 11, 710–725.
Detik News. (2012). Kepala KPP Bogor Ditangkap, Dirjen Pajak: Ini Berkat Whistle Blower System. Retrieved July 13, 2018, from DetikNews website: https://news.detik.com
Directorate General Tax. Peraturan Direktur Jenderal Pajak Nomor PER-22/PJ/2011 tentang Kewajiban Melaporkan Pelanggaran dan Penanganan Pelaporan Pelanggaran (Whistleblowing) di Lingkungan Direktorat Jenderal Pajak.
Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective. Academy of Management Review, 10(4), 823–836.
Hall, J. A. (2011). Accounting Information System (7th ed.). United States of America: South-Western Cengage Learning.
Hariyanto, I. (2017). ICW: Dalam 6 Bulan, 226 Kasus Korupsi Rugikan Negara Rp 1,83T. Retrieved August 30, 2018, from Detik News website: https://news.detik.com
Hays, J. B. (2013). An investigation of the motivation of management accountants to report fraudulent accounting activity: Applying the theory of planned behavior. Nova Southeastern University.
Iqbal, M. (2013). Ditjen Pajak Ungkap 260 Kasus Kode Etik - Whistle Blowing System. Retrieved April 22, 2018, from Neraca website: http://www.neraca.co.id
Kompasiana. (2013). Inilah 5 Pegawai Pajak yang terlibat Skandal Korupsi Menghebohkan Indonesia. Retrieved April 11, 2018, from Kompasiana.com website: https://www.kompasiana.com
Lumbanrau, R. E. (2016). Rentetan Kasus Korupsi Menjerat Pegawai Pajak.
Marbun, A. (2018). Efektifkah Hadiah Rp 200 Juta untuk Pelapor Korupsi?
Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277–297. https://doi.org/10.1007/ s10551-005-0849-1
Ministry of Finance. PMK No. 103/PMK.09/2010 Tata Cara Pengelolaan dan Tindak Lanjut Pelaporan Pelanggaran (Whistleblowing) di Lingkungan Kementerian Keuangan.
Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle- Blowing. Journal of Business Ethics, 4(1), 1–16.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior – A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545–556.
Ponnu, C. H., Naidu, K., & Zamri, W. (2008). Determinants of Whistle-Blowing. International Review of Business Research Papers, 4(1), 276–298.
Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior. Buletin Psikologi Fakultas Psikologi Universitas Gadjah Mada, 19(2), 55 – 69.
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.
Semendawai, A., Santoso, F., Wagiman, W., Omas, B., & Susilaningtias, S. (2011). Memahami Whistleblower. Lembaga Perindungan Saksi Dan Korban (LPSK).
Siena, I. (2017). ICW: 482 Kasus korupsi rugikan negara Rp 1,4 T di 2016. Retrieved February 19, 2018, from Merdeka.com website: https://www.merdeka.com
Suliyanto. (2005). Analisis Data Dalam Aplikasi Pemasaran. Bogor: Ghalia Indonesia.
Suliyanto. (2011). Ekonometrika Terapan: Teori dan Aplikasi dengan SPSS. Yogyakarta: Penerbit ANDI.
Sumantri, P. K. (2014). Employee Perceptions of Whistleblowing System, Ethics Code and Value: Empirical Evidence from the Directorate General of Taxes. Jurnal BPPK, 7(1).
Teijlingen, E. R. van, & Hundley, V. (2001). The importance of pilot study. Social Research Update, UK.
Tempo. (2012). Lima Sektor Rawan Korupsi Versi SBY. Retrieved July 26, 2018, from Tempo Online website: https://nasional.tempo.co.id
Transparency International. (2016). Corruption Perception Index. Retrieved July 10, 2018, from Transparancy International website: https://www.transpa rency.org/news/feature/corruption_perceptions_index_2017
Wei, L. C. (2016). Intentions of Employees to Whistleblow Information Security Policy Violations in the Organization. Asia Pacific Journal of Information Systems, 26(1), 163–188.
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.
Zakaria, M., Razak, S. N. A. A., & Noo, W. N. B. W. M. (2016). Effects of Planned Behaviour on Whistle Blowing Intention: Evidence from Malaysian Police Department. Middle-East Journal of Scientific Research, 24(7), 2352–2365.
DOI: http://dx.doi.org/10.33019/ijbe.v4i3.304
Article Metrics
Abstract view : 467 timesPDF - 382 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.
