• The Journal of Industrial Distribution & Business
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• v.13 no.1
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• pp.1-9
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• 2022

Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally

• Asian Journal for Public Opinion Research
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• v.12 no.2
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• pp.102-121
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• 2024

Trust is essential for tax compliance. Various tax management issues might diminish taxpayer trust. As a result, as a measure of transparency in the services of the Indonesia's Directorate General of Taxes (DGT), a method for filing various taxpayer complaints is necessary. Whistleblowing is a service given by the DGT that accepts taxpayer issues and complaints. It may be accessed on the DGT's official website. This strategy was intended to increase compliance by instilling trust among taxpayers. This study aims to show how whistleblowing affects tax compliance by utilizing trust as a mediating variable. The study relied on 400 questionnaires issued directly to East Java I DGT Region taxpayers. SEM-PLS with the Smart-PLS tool was utilized for data analysis. According to the study's findings, whistleblowing positively impacts tax compliance, and trust partially mediates the effect of whistleblowing on tax compliance. The outcomes of this study provide empirical proof for the Slippery Slope Framework's contention that building trust is an essential technique for increasing taxpayer compliance.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.519-528
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• 2020

This paper aims to synthesize and identified several constraints of the research literature about whistleblowing and its impact on the organizations from the human resource and organizational behavior point of view. The importance of study concerning whistleblowing is an important trend in this today fraudulent world, however to our knowledge an integrative review in this sense is limited. By looking at the impact of whistleblowing act in collectivist culture, especially from the Asian perspective would give an impact to the development of the studies in the future. This review using an integrative review with the distribution of databases including Sciencedirect, EBSCO, JSTOR and soon using several terms including whistleblowing and collectivist of research published during 2003 to 2018. Thirty five papers were identified, analyzed, and capturing data of research located in several Asian countries such as China, India, Indonesia, Malaysia, South Korea, Thailand and Turkey. The findings of this review reveals that despite a positive trend of whistleblowing research in collectivist culture, the importance to increase human resource and organizational behavior aspects also lead to positive ethic climate in organization. Human resource and organizational behavior aspects to be found have a significance role in creating ethical culture in the organization.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.335-341
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• 2021

This study aims to document empirically the individual factors that influence the intention to do whistleblowing. This study uses several variables, including internal locus of control, external locus of control, and whistleblowing intention. The use of the theory of Planned Behavior in this study is to explain and analyze the perception of behavior control as a determinant of whistleblowing intention. A quantitative research approach is used. The type of data in this study is primary data in the form of a questionnaire. The data collection method in this research is using the survey method. The sampling technique used a nonprobability sampling method, namely, the census method. The census method is the entire population sampled. The population in this study was all employees of the Pratama tax office in West Semarang. The research was conducted by distributing 111 questionnaires. Ninety-one valid questionnaires were returned appropriate for analysis. The data were processed using Partial Least Square-Structural Equation Modeling ((PLS-SEM) using the Warp PLS 7.0 program. WarpPLS 7.0 was used to test hypotheses and the relationship between variables. The study results showed that both internal locus of control and external locus of control affect whistleblowing intention.

• Journal of Distribution Science
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• v.22 no.9
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• pp.1-12
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• 2024

Purpose: The purpose of the research is to find out and analyze the direct influence of forensic audits and auditor integrity on Fraud Detection and indirect effects through big data technology and whistleblowing systems in Indonesian BPK. The research method used is a survey research method. Surveys are primary data collection methods by asking 254 individual respondents. The unit of analysis is an individual, namely the BPK RI auditors. Results of this study found a forensic audit has a positive and significant effect on fraud detection, Auditor Integrity has a positive and significant effect on Fraud Detection; and forensic Audit has a positive and significant effect on big data technology, A forensic Audit has a positive and significant effect on the whistleblowing system, Integrity auditor has a positive and significant effect on big data technology, The whistleblowing system has a positive and significant effect on fraud detection, Big data technology has a positive and significant effect on fraud detection, The whistleblowing system has a positive and significant effect on fraud detection. Similar to how we used cross-sectional data, future research is urged to use an interview-based qualitative approach to avoid typical technique bias.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.53-67
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• 2022

The study's goal is to look at the factors that influence people's willingness to whistleblow in the Malaysian public sector by applying two elements from the Moral Intensity Theory: the magnitude of consequences and societal consensus with professional commitment as an additional variable. The cross-sectional study used primary data collection through questionnaires adopted from previous studies. The survey questionnaires were distributed to target respondents from 27 ministries in Malaysian public sectors selected based on their grade positions in the departments ranging from Grade 29 and above. The findings revealed that societal consensus and professional commitments significantly impact the intention to whistleblow. The findings imply that closed people's opinions may have certain persuasive elements that influence the act of whistleblowing as a moral and ethical activity, thereby increasing their whistleblowing intention. The results also suggest that when individuals are more committed to their career and organization, they will act ethically and under the professional norm, hence, they will be inclined to whistleblow. On the other hand, the magnitude of consequences suggested an insignificant relationship with the intention to whistleblow. The results could facilitate the government in curbing the whistleblowing issue by defining its root before the implementation of necessary policies.

• Asia pacific journal of information systems
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• v.26 no.1
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• pp.163-188
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• 2016

Compliance with information security policies has been an important managerial concern in organizations. Unlike traditional general deterrent theory, this study proposes whistle-blowing as an alternative approach for reducing internal information security policy violations. We build on the theories of planned behavior and rational choice as well as develop a theoretical model to understand the factors that influence whistle-blowing attitudes and intention at both the organizational and individual levels. Our empirical results reveal that altruistic and egoistic concerns are involved in the development of whistle-blowing attitudes. The results not only extend our understanding of whistle-blowing motivation but also offer directions to managers in promoting internal disclosure of information security breaches.

• The Korean Journal of Emergency Medical Services
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• v.19 no.3
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• pp.103-115
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• 2015

Purpose: This study was performed to evaluate ethical ability among paramedic students by analyzing their moral intelligence and whistle-blowing intention. Methods: Data from 117 paramedic students were collected from September 7 - 14, 2015. The questionnaire measured the level of moral intelligence (7 components, 41 items) and whistle-blowing intention (8 items) of paramedic students. Results: The mean score of moral intelligence was 3.07 (${\pm}0.28$) and that of whistle-blowing intention was 3.13 (${\pm}0.42$). Moral intelligence and whistle-blowing intention showed a significantly positive correlation with each other (r = .328, p <.001). Conclusion: It is desirable to introduce moral education contents and methods for paramedic students in order to enhance their moral intelligence and whistle-blowing intention.

• Journal of Korean Philosophical Society
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• v.105
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• pp.95-126
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• 2008

We are all too aware of the ravages of scientific misconduct in the Korean academic community. Plagiarism and fabricated research have become an important issue after many figures such scientist Hwang Woo-suk, former Education Minister Kim Beong-joon and former Korea University President Lee Phil-sang were involved in research ethics scandals. Recent case of falsified data is the instance of Seoul University investigator Hwnag Woo-suk admittted full responsibility for the fabrication and use of false data in a paper published in 2005. Another important lessons learned by Hwang case were that the need of international accepted standards about research misconduct, the matter of authorship, proper allocation of credit, respect for human subjects in scientific research and conflict of interests. And Education Minister Kim Byong-joon have drawn the attention of the general public to the issue of self-plagiarism. Important lessons learned by Kim case were that the need of clear criteria on what is considered plagiarism and historical application. Most recently, Korea University president Lee Phil-sang plagiarized his pupils' academic work. Important lessons learned by Lee case were that the need of after penalty about research misconduct, research mentoring, and desirable whistleblowing. And I suggested three major lessons learned by synthesized review. The fist is the need of public system and institution, the second is the role of media, and the third is the need and direction of research ethics education. The government, universities and research centers are aware of the matters and lessons learned about reseach ethics of Hwang, Kim and Lee cases. And they suggest to set up education programs, guidelines and institutional measures for research ethics.