PERSEPSI DAN INTENSI PEKERJA MENJADI WHISTLEBLOWER DILINGKUNGAN KERJANYA: STUDI KASUS DI INDONESIA

Hezron Galio Sihombing

Abstract


This study aims to analyze the level of Perception and Intention of active workers to become whistleblowers in their work environment, will conduct a study of four forms of fraud, including: Bribery, Gratification, Extortion and Embezzlement that may occur around his work. In previous research, whistleblowing is the most effective way to detect fraud in the work environment. The population in this study is workers in various forms of organization but is limited only in Indonesia. Information about the perception of being a whistleblower, and its intentions. Primary data obtained through a questionnaire distributed to the samples sent. This research uses descriptive method that aims to present the answers of respondents to the questions asked. Is a description and clarification about an fenomena in the work environment. As for the results of the incoming questionnaire that ideally 100 percent of perceptions about the benefits of whistleblowing, there are 73 percent who agree. As for the ideal intention of 100 percent, it turns out 59 percent for bribes, 58 percent for gratuities, 62 percent for extortion and 65 percent for embezzlement.

Key words: Whistleblower, Bribery, Gratification, Exhortion and Embezzlement

Full Text:

PDF

References


Arens, A., Elder, R., & Beasley, M. (2014). Auditing and Assurance Services: An Integrated Approach. Harlow: Pearson Education Limited.

Association of Certified Fraud Examiners. (2016). Report to the Nations on Occupational Fraud and Abuse.

Decker, Wayne and Calo, Thomas (2007). Observers' impressions of unethical persons and whistleblowers. Journal of Business Ethics 76, 309-318

Dyck, Alexander, Morse, Adair and Zingales, Luigi (2010). Who blows the whistle on corporate fraud? Journal of Finance, LXV (6), 2213-2253

Hassink, Harold, Vries, Meinderd and Bollen, Larry (2007). A content analysis of whistleblowing policies of leading European companies. Journal of Business Ethics 75, 25-44

Jennings, Marianne (2004). Incorporating ethics and professionalism into accounting education and research: A discussion of the voids and advocacy for training in seminal works in business ethics. Issues In Accounting Education 19 (1), 7-26

Kennett, D., Downs, A., & Durler, G. (2011). Accounting Students' Intent to Blow the Whistle on Corporate Fraudulent Financial Reporting: An Experiment. International Journal of Business and Social Science.

Liyanarachchi, Gregory and Newdick, Chris (2009). The impact of moral reasoning on whistle-blowing:New Zealand evidence. Journal of Business Ethics, 89, 37-57

Mesmer-Magnus, Jessica and Viswesvaran, Chockalingam (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics 62, 277-297

Near, Janet and Miceli, Marcia (1985). Organizational Dissidence: The case of whistle-blowing. Journal of Business Ethics, 4, 1-16

Verschoor, Curtis (a) (2010). We need more whistleblowers. Strategic Finance, 91 (11), 15-17

Wells, J. T. (2014). Principles of Fraud Examination. Michigan: John Wiley & Sons.

Zyglidopoulos, Stelios and Fleming, Peter (2008). Ethical distance in corrupt firms: How do innocent bystanders become guilty perpetrators? Journal of Business Ethics 78, 265-274

Undang-undang Lembaga Perlindungan Saksi dan Korban no 13 Tahun 2006

Rohmaida Lestari dan Rizal Yaya, WHISTLEBLOWING DAN FAKTOR-FAKTOR

YANG MEMENGARUHI NIAT MELAKSANAKANNYA OLEH APARATUR SIPIL NEGARA, Universitas Muhammadiyah Yogyakarta

Intan Setyawati, Komala Ardiyani, Catur Ragil Sutrisno. FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (The Factors Influencing Internal Whistleblowing Intentions) Fakultas Ekonomi Universitas Pekalongan




DOI: http://dx.doi.org/10.48042/jurakunman.v14i1.60

Refbacks

  • There are currently no refbacks.


Jurakunman (Jurnal Akuntansi dan Manajemen)
Print ISSN 2086-681X /Online ISSN 2654-8216

Published by

STIE Surya Nusantara
Jln. Rakoetta Sembiring Kec. Siantar Martoba, Kota Pematang Siantar, Sumatera Utara 21143

Jurakunman Published Papers Indexed/Abstracted By: