Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy

I Gusti Ayu Purnamawati

Abstract


This study aims to determine individual perceptions of ethical behavior and whistleblowing on fraud detection through self-efficacy. Study on banking sector in Bali Province. This study uses a quantitative approach. Sampling method using simple random sampling method, with the number of samples that is 70 respondents. Whistleblowers are employees and or stakeholders who see some wrong actions can be independent and without published report the action to the company's management without fear of mutual action. The type of data in this study is primary data. The data were collected by using questionnaires. Measurement using Likert scale. Analysis of research data using hierarchical regression analysis model. The results showed: (1) individual perceptions about ethical behavior have no effect on fraud detection; (2) whistleblowing and self-efficacy have a positive and significant effect on fraud detection; (3) self-efficacy does not succeed in moderating the relationship between individual perceptions of ethical behavior toward fraud detection; and (4) self-efficacy does not moderate the relationship between whistleblowing to fraud detection.

JEL Classification: M51; O15

DOI: https://doi.org/10.26905/jkdp.v22i2.1991


Keywords


Ethical Behavior; Fraud; Self-efficacy; Whistleblowing

Full Text:

PDF

References


Ahmad, S. A., Yunos, R. M., Ahmad, R. A., & Sanusi, Z. M. (2014). Whistleblowing behaviour: The influence of ethical climates theory. Procedia-Social and Behavioral Sciences, 445–450.

Arens, A. A., Elder, R. J., & Beasly, M. S. (2008). Auditing dan jasa assurance: Pendekatan terintegrasi (Alih Bahasa: Herman Wibowo). Jakarta: Erlangga.

Bandura, A. (1993). Perceived self-efficacy in cognitive development and functioning. Educational Psychologist, 28(2), 117–148.

Bandura, A. (1997). Self-Efficacy: The Exercise of Control. New York: Worth Publisher.

Brink, A. G., Cereola, S. J., & Menk, K. B. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting, 7(1), 180–211.

Chen, G., Gully, S. M., & Eden, D. (2001). Validation of a new general self-efficacy scale. Organizational Research Methods, 4(1), 62–83.

Curtis, M. B., & Taylor, E. Z. (2009). Whistleblowing in public accounting: Influence of identity disclosure, situational context, and personal characteristics. Accounting and The Public Interest, 9, 191–220.

Dyrmishi, A., Hroni, E., & Gjokutaj, E. (2013). Whistleblowers protection in Albania: An assessment of the legislation and practice. Konrad Adenauer Stiftung.

Erwin, J. (2015). Whistleblowing environment in Indonesian financial institutions. International Journal of Business and Social Research, 5(11), 28–35.

Farooqi, S., Abid, G., & Ahmed, A. (2017). How bad it is to be good: Impact of organizational ethical culture on whistleblowing (the ethical partners). Arab Economic and Business Journal, 12(2), 69–80.

Gasparski, W. W. (2017). Whistleblowing: In defense of proper action (18th ed.). London: Routledge.

Gaurina, N. P. M., Purnamawati, I. G. A., & Atmadja, A. W. T. (2017). Pengaruh persepsi karyawan mengenai perilaku etis dan whistleblowing system terhadap pencegahan fraud (studi kasus pada Bali Hai Cruises). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).

Ghani, N. A. (2013). Predicting whistle-blowing intention in Malaysia: Evidence from manufacturing companies. Curtin University.

Ghozali, I. (2013). Aplikasi analisis multivariate dengan program IBM SPSS 21 update PLS regresi. Semarang: Badan Penerbit Universitas Diponegoro.

Griffin, R. W., & Ebert, R. J. (2004). Business (7th Ed.). New York: Prentice Hall.

Hakim, T. I. R., Subroto, B., & Andayani, W. (2017). Faktor situasional dan demografis sebagai prediktor niat individu untuk melakukan whistleblowing. Jurnal Ilmiah Administrasi Publik (JIAP), 3(2), 124–133.

Hidayati, T. H., & Pustikaningsih, A. (2016). Pengaruh komitmen profesi dan self efficacy terhadap niat untuk melakukan whistleblowing. Jurnal Nominal, 5(1), 97–108.

Jefri, R., & Mediaty. (2014). Pendeteksian kecurangan (fraud) laporan kauangan. Jurnal Akuntansi, 1(2), 56–64.

Kaptein, M. (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing. Journal of Business Ethics, 98(3), 513–530.

Karyono. (2013). Forensic Fraud (1st Ed.). Yogyakarta: ANDI.

Lee, G., & Fargher, N. (2018). The role of the audit committee in their oversight of whistle-blowing. A Journal of Practice & Theory, 37(1), 167–189.

Lee, G., & Xiao, X. (2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41, 22–46.

MacNab, B. R., & Worthley, R. (2008). Self-Efficacy as an intrapersonal predictor for internal whistleblowing: A US and Canada examination. Journal of Business Ethics, 79(4), 407–421.

Mustapha, M., & Siaw, L. S. (2012). Will final accountancy students whistle blow? A Malaysian case. International Journal of Trade, Economics, and Finance, 3(5), 327–331.

Najahningrum, A. F. (2013). Faktor-faktor yang mempengaruhi fraud: Persepsi pegawai dinas Provinsi DIY. Accounting Analysis Journal, 2(3), 259–267.

Narayana, A. A. S., & Juliarsa, G. (2016). Kompleksitas tugas sebagai pemoderasi pengaruh orientasi tujuan dan self-efficacy pada audit judgment. Jurnal Ilmiah Akuntansi dan Bisnis, 11(1), 28–40.

Nixson, Kalo, S., Kamello, T., & Mulyadi, M. (2013). Perlindungan hukum terhadap whistleblower dan justice collaborator dalam upaya pemberantasan tindak pidana korupsi. USU Law Journal, 1(2), 40–56.

Noviani, D. P., & Sambharakreshna, Y. (2014). Pencegahan kecurangan dalam organisasi pemerintahan. Jurnal JAFFA, 2(2), 61–70.

Nugroho. (2015). Pengaruh persepsi karyawan mengenai whistleblowing system terhadap pencegahan fraud dengan perilaku etis sebagai variabel intervening pada PT Pagilaran. Universitas Negeri Yogyakarta.

Ogungbamila, B. (2014). Whistleblowing and anti-corruption crusade: Evidence from Nigeria. Canadian Social Science, 10(4), 145–154.

Orhan, U., & Ozyer, K. (2016). I whistleblow as I am a university student: An investigation on the relationship between self-efficacy and whistleblowing. International Journal of Business Administration and Management Research, 2(1), 28–33.

Paeth, S. R. (2013). The responsibility to lie and the obligation to report Bonhoeffer's what does it mean to tell the truth? And the ethics of whistleblowing. Journal of Business Ethics, 112(4), 559–566.

Palmer, N. (2013). The effects of leader behavior on follower ethical behavior: Examining the mediating roles of ethical efficacy and moral disengagement. University of Nebraska.

Pittroff, E. (2014). Whistle-blowing systems and legitimacy theory: A study of the motivation to implement whistle-blowing systems in German organizations. Journal of Business Ethics, 124(3), 399–412.

Purnomo, R., & Lestari, S. (2010). Pengaruh kepribadian, self-efficacy, dan locus of control terhadap persepsi kinerja usaha skala kecil dan menengah. Jurnal Bisnis dan Ekonomi (JBE), 17(2), 144–160.

Razak, S. N. A. A., Noor, W. N. B. W. M., & Zakaria, M. (2015). Breaking the silence: The efficacy of whistleblowing in improving transparency. Scientific Research Journal (SCIRJ), 3(4), 35–39.

Reckers-Sauciuc, A. K., & Lowe, D. J. (2010). The influence of dispositional affect on whistle-blowing. Advances in Accounting, Incorporating Advances in International Accounting, 26(2), 259–269.

Sama, H. K. (2014). Breaking the silence: Efficacy of whistleblowing in public procurement. Global Journal of Contemporary Research in Accounting, Auditing, and Business Ethics (GJCRA), 1(1), 248–262.

Shawver, T. J. (2011). Can ethics education impact whistleblowing? Management Accounting Quarterly Summer, 12(4), 29–37.

Stigliano, A. L. (2011). Sarbanes-Oxley and Corporate Greed. University of Connecticut.

Sugiyono. (2014). Metode penelitian kuantitatif kualitatif dan R&D. Bandung: Alfabeta.

Tjahjono, S., Untung, B., Tarigan, J., Efendi, J., & Hardjanti, Y. (2013). Business crime and ethics: Konsep dan studi kasus fraud di Indonesia dan global (1st Ed.). Yogyakarta: ANDI.

Vadera, A. K., Aguilera, R. V., & Caza, B. B. (2009). Making sense of whistle-blowing’s antecedents: Learning from research on identity and ethics programs. Business Ethics Quarterly, 19(4), 553–586.

Waytz, A., Dungan, J., & Young, L. (2013). The whistleblower’s dilemma and the fairness–loyalty tradeoff. Journal of Experimental Social Psychology, 49(6), 1–7.

Zimbelman, M. F., Albrecht, C. C., Albrecht, W. S., & Albrecht, C. O. (2014). Akuntansi forensik (forensic accounting) (4th Ed.). Jakarta: Salemba Empat.




DOI: https://doi.org/10.26905/jkdp.v22i2.1991

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Jurnal Keuangan dan Perbankan (Journal of Finance and Banking)

Diploma Program of Banking and Finance, Faculty of Economics and Business, University of Merdeka Malang

Published by University of Merdeka Malang

Mailing Address:
2nd floor Finance and Banking Building, Jl. Terusan Raya Dieng No. 57 Malang, East Java, Indonesia
Phone: +62 813-3180-1534
Email: jkp@unmer.ac.id

This work is licensed under a Creative
Commons Attribution-ShareAlike 4.0