Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen
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Published:
Jun 19, 2021
Keywords:
penghargaan, komitmen organisasi, niat whistleblowing, design
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Abstract
Studi ini bertujuan untuk menguji peran penghargaan (reward) dan komitmen organisasi terhadap niat whistleblowing, dan peran reward terhadap niat whistleblowing ketika anggota organisasi memiliki komitmen organisasi yang rendah. Penelitian ini menggunakan model eksperimen tulen dengan partisipan mahasiswa Program Studi Akuntansi Syariah. Design eksperimen yang digunakan adalah between subject 2x2. Hasil diperoleh dari penggunaan Analisis Varian (ANOVA). Penelitian ini menghasilkan tiga temuan. Pertama, hasil penelitian menunjukkan bahwa anggota organisasi akan cenderung melakukan whistleblowing jika ada suatu penghargaan (reward). Kedua, komitmen organisasi memiliki pengaruh terhadap niat whistleblowing. Ketiga, hasil penelitian menunjukkan bahwa ketika anggota organisasi memiliki komitmen organisasi yang rendah, mereka akan cenderung melakukan whistleblowing jika ada penghargaan (reward) yang diberikan.
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Hadinata, S., & Mustika Azzahrah. (2021). Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(1), 11-30. https://doi.org/10.29303/akurasi.v4i1.56
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Liyanarachchi, G. A., & Adler, R. (2011). Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender. Australian Accounting Review, 21(2), 167–182. https://doi.org/10.1111/j.1835-2561.2011.00134.x
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Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4, 1–16.
Pope, K. R., & Lee, C. (2013). Could the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 be Helpful in Reforming Corporate America ? An Investigation on Financial Bounties and Whistle-Blowing Behaviors in the Private Sector. J Bus Ethics, 112, 597–607. https://doi.org/10.1007/s10551-012-1560-7
Putri, C. M. (2018). Does Type of Fraudulent Act Have an Impact On Whistleblowing Intention? Journal of Accounting and Investment, 19(2), 210–225. https://doi.org/10.18196/jai.1902102
Rose, J. M., Brink, A. G., & Norman, C. S. (2018). The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle. Journal of Business Ethics, 150, 853–862. https://doi.org/10.1007/s10551-016-3222-7
Said, J., Alam, M. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does Job Satisfaction, Fair Treatment, and Cooperativeness Influence the Whistleblowing Practice in Malaysian Government Linked Companies? Asia-Pacific Journal of Business Administration, 9(3), 220–231.
Schmolke, K. U., & Utikal, V. (2016). Whistleblowing: Incentives and Situational Determinants (FAU Discussion Papers in Economics, No. 09/2016).
Sekaran, U., & Bougie, R. (2010). Research Methods for Business: A Skill Building Approach (Fifth Edit). John Wiley & Sons Ltd.
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Sims, R. L., & Keenan, J. P. (1998). Predictors of External Whistleblowing: Organizational and Intrapersonal Variables. Journal of Business Ethics, 17, 411–421.
Skaggs, B. C., Manz, C. C., Lyle, M. C. B., & Pearce, C. L. (2018). On The Folly of Punishing A While Hoping for A: Exploring Punishment in Organizations. Journal of Organizational Behavior, 1–4. https://doi.org/10.1002/job.2287
Skinner, B. F. (1958). Reinforcement Today. American Pyschologist, 13(3), 94–99.
Somers, M. J., & Casal, J. C. (1994). Organizational Commitment and Whistle-Blowing: A Test of the Reformer and the Organization Man Hypotheses. Group & Organization Management, 270–284. https://doi.org/10.1177/1059601194193003
Stikeleather, B. R. (2016). When Do employers Benefit from Offering Workers a Financial Reward for Reporting Internal Misconduct? Accounting, Organizations and Society, 52, 1–14. https://doi.org/10.1016/j.aos.2016.06.001
Street, M. D. (1995). Cognitive Moral Development and Organizational Commitment: Two Potential Predictors of Whistle-Blowing. Journal of Applied Business Research, 11(4), 104–110.
Tang, T. L.-P., Sutarso, T., Ansari, M. A., Lim, V. K. G., Teo, T. S. H., Arias-Galicia, F., & Garber, I. E. (2016). Monetary Intelligence and Behavioral Economics: The Enron Effect—Love of Money, Corporate Ethical Values, Corruption Perceptions Index (CPI), and Dishonesty Across 31 Geopolitical Entities. Journal of Business Ethics, 148(4), 919–937. https://doi.org/10.1007/s10551-015-2942-4
Tofiin. (2013). Whistle Blower dalam Penanggulangan Tindak Pidana Korupsi di Indonesia Perspektif Fikih Jinayah. IN RIGHT: Jurnal Agama Dan Hak Azazi Manusia, 2(2), 433–450.
Utami, I., Jori, A., & Hapsari, A. N. S. (2017). Sudikah Akuntan Mengungkap Aib Kecurangan? JAMAL: Jurnal Akuntansi Multiparadigma, 8(3), 427–611.
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Wang, J., Keil, M., Oh, L., & Shen, Y. (2017). Impacts of Organizational Commitment, International Closeness, and Confucion Ethics on Willingness to Report Bad News in Software Project. The Journal of Systems & Software, 125, 220–233. https://doi.org/10.1016/j.jss.2016.12.004
Xu, Y., & Ziegenfuss, D. E. (2008). Reward Systems, Moral Reasoning, and Internal Auditors’ Reporting Wrongdoing. Journal of Business and Psychology, 22, 323–331. https://doi.org/10.1007/s10869-008-9072-2
Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151, 165–178. https://doi.org/10.1007/s10551-016-3215-6
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ Perceptions Regarding Fraud Detection and Prevention Methods. Managerial Auditing Journal, 21(5), 520–535. https://doi.org/10.1108/02686900610667283
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management Review, 11(4), 710–725.
Brink, A. G., Lowe, D. J., & Victoravich, L. M. (2013). The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Environment. Auditing: A Journal of Practise & Theory, 32(3), 87–104. https://doi.org/10.2308/ajpt-50449
Butler, J. V, Serra, D., & Spagnolo, G. (2019). Motivating Whistleblowers. Management Science, 1–17.
Caillier, J. G. (2015). Transformational Leadership and Whistle-Blowing Attitudes: Is This Relationship Mediated by Organizational Commitment and Public Service Motivation? American Review of Public Administration, 45(4), 1–18. https://doi.org/10.1177/0275074013515299
Chen, C.-P., & Lai, C.-T. (2014). To Blow or Not to Blow The Whistle: The Effects of Potential Harm, Social Pressure and Organisational Commitment on Whistleblowing Intention and Behaviour. Business Ethics: A European Review, 23(3), 327–342. https://doi.org/10.1111/beer.12053
Chen, C. X., Nichol, J., & Zhou, F. H. (2017). The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing. Contemporary Accounting Research, 34(4), 1757–1778. https://doi.org/10.1111/ijlh.12426
Dinc, M. S., Kuzey, C., Gungormus, A. H., & Atalay, B. (2018). Accountants’ Whistle-blowing Intentions: The Impact of Affective Organisational Commitment. Int. J. Business Governance and Ethics, 13(1), 15–32.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (Fifth Edit). McGraw-Hill Irwin.
Hung, L.-M., Lee, Y.-S., & Lee, D.-C. (2018). The Moderating Effects of Salary Satisfaction and Working Pressure on The Organizational Climate, Organizational Commitment to Turnover Intention. International Journal of Business and Society, 19(1), 103–116.
Kaplan, S. E., Pany, K., Samuels, J. A., & Zhang, J. (2009). An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud. Auditing: A Journal of Practise & Theory, 28(2), 273–288.
Kummer, T., Singh, K., & Best, P. (2015). The Effectiveness of Fraud Detection Instruments in not-for-Profit Organizations. Managerial Audi, 30(4/5), 435–455. https://doi.org/10.1108/MAJ-08-2014-1083
Lestari, R., & Yaya, R. (2017). Whistleblowing dan Faktor-faktor yang Memengaruhi Niat Melaksanakannya oleh Aparatur Sipil Negara. Jurnal Akuntansi, XXI(03), 336–350.
Liyanarachchi, G. A., & Adler, R. (2011). Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender. Australian Accounting Review, 21(2), 167–182. https://doi.org/10.1111/j.1835-2561.2011.00134.x
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistleblowing in Organizations. Routledge: Taylor & Francis Group.
Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who Blows the Whistle and Why? Industrial and Labor Relations Review, 45(1), 113–130.
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics, 101, 601–618. https://doi.org/10.1007/s10551-011-0741-0
Nahartyo, E. (2012). Desain dan Implementasi Riset Eksperimen. UPP STIM YKPN.
Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4, 1–16.
Pope, K. R., & Lee, C. (2013). Could the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 be Helpful in Reforming Corporate America ? An Investigation on Financial Bounties and Whistle-Blowing Behaviors in the Private Sector. J Bus Ethics, 112, 597–607. https://doi.org/10.1007/s10551-012-1560-7
Putri, C. M. (2018). Does Type of Fraudulent Act Have an Impact On Whistleblowing Intention? Journal of Accounting and Investment, 19(2), 210–225. https://doi.org/10.18196/jai.1902102
Rose, J. M., Brink, A. G., & Norman, C. S. (2018). The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle. Journal of Business Ethics, 150, 853–862. https://doi.org/10.1007/s10551-016-3222-7
Said, J., Alam, M. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does Job Satisfaction, Fair Treatment, and Cooperativeness Influence the Whistleblowing Practice in Malaysian Government Linked Companies? Asia-Pacific Journal of Business Administration, 9(3), 220–231.
Schmolke, K. U., & Utikal, V. (2016). Whistleblowing: Incentives and Situational Determinants (FAU Discussion Papers in Economics, No. 09/2016).
Sekaran, U., & Bougie, R. (2010). Research Methods for Business: A Skill Building Approach (Fifth Edit). John Wiley & Sons Ltd.
Shanikat, M., Al-Farah, A., & Dorgham, T. H. (2014). Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience. Research Journal of Finance and Accounting, 5(1), 84–92.
Shanikat, M., & Freihat, A. R. (2014). Occupational Fraud Prevention Mechanisms : Jordanian Companies Occupational Fraud Prevention Mechanisms : Jordanian Companies Experience. January.
Sims, R. L., & Keenan, J. P. (1998). Predictors of External Whistleblowing: Organizational and Intrapersonal Variables. Journal of Business Ethics, 17, 411–421.
Skaggs, B. C., Manz, C. C., Lyle, M. C. B., & Pearce, C. L. (2018). On The Folly of Punishing A While Hoping for A: Exploring Punishment in Organizations. Journal of Organizational Behavior, 1–4. https://doi.org/10.1002/job.2287
Skinner, B. F. (1958). Reinforcement Today. American Pyschologist, 13(3), 94–99.
Somers, M. J., & Casal, J. C. (1994). Organizational Commitment and Whistle-Blowing: A Test of the Reformer and the Organization Man Hypotheses. Group & Organization Management, 270–284. https://doi.org/10.1177/1059601194193003
Stikeleather, B. R. (2016). When Do employers Benefit from Offering Workers a Financial Reward for Reporting Internal Misconduct? Accounting, Organizations and Society, 52, 1–14. https://doi.org/10.1016/j.aos.2016.06.001
Street, M. D. (1995). Cognitive Moral Development and Organizational Commitment: Two Potential Predictors of Whistle-Blowing. Journal of Applied Business Research, 11(4), 104–110.
Tang, T. L.-P., Sutarso, T., Ansari, M. A., Lim, V. K. G., Teo, T. S. H., Arias-Galicia, F., & Garber, I. E. (2016). Monetary Intelligence and Behavioral Economics: The Enron Effect—Love of Money, Corporate Ethical Values, Corruption Perceptions Index (CPI), and Dishonesty Across 31 Geopolitical Entities. Journal of Business Ethics, 148(4), 919–937. https://doi.org/10.1007/s10551-015-2942-4
Tofiin. (2013). Whistle Blower dalam Penanggulangan Tindak Pidana Korupsi di Indonesia Perspektif Fikih Jinayah. IN RIGHT: Jurnal Agama Dan Hak Azazi Manusia, 2(2), 433–450.
Utami, I., Jori, A., & Hapsari, A. N. S. (2017). Sudikah Akuntan Mengungkap Aib Kecurangan? JAMAL: Jurnal Akuntansi Multiparadigma, 8(3), 427–611.
Wang, J., Keil, M., Oh, L., & Shen, Y. (2016). PT US CR. The Journal of Systems & Software. https://doi.org/10.1016/j.jss.2016.12.004
Wang, J., Keil, M., Oh, L., & Shen, Y. (2017). Impacts of Organizational Commitment, International Closeness, and Confucion Ethics on Willingness to Report Bad News in Software Project. The Journal of Systems & Software, 125, 220–233. https://doi.org/10.1016/j.jss.2016.12.004
Xu, Y., & Ziegenfuss, D. E. (2008). Reward Systems, Moral Reasoning, and Internal Auditors’ Reporting Wrongdoing. Journal of Business and Psychology, 22, 323–331. https://doi.org/10.1007/s10869-008-9072-2