• 산경연구논집
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• 제13권1호
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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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• 제12권2호
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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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• 제7권11호
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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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• 제8권1호
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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.

• 유통과학연구
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• 제22권9호
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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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• 제9권6호
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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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• 제26권1호
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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.

• 한국응급구조학회지
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• 제19권3호
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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.

• 철학연구
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• 제105권
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• pp.95-126
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• 2008

최근 한국 사회는 학문 공동체에서의 연구위반 사례에 대해 잘 알게 되었다. 날조와 표절 등 연구윤리의 스캔들과 연관된 황우석 교수, 전 교육부 장관 김병준, 전 고려대 총장 이필상과 같은 이들에 의해 연구윤리는 중요한 사회적 이슈가 되었다. 먼저 서울대학교 황우석 연구자는 2005년도에 발표된 논문에 데이터의 날조와 변조 활용에 대한 책임을 완전히 시인하였다. 본 논문에서는 황우석 사례를 통해 배운 중요한 교훈으로 데이터의 날조 및 변조의 문제뿐만 아니라 국제적으로 통용될 수 있는 연구윤리 규정의 필요성, 올바른 저자 표시와 공로배분 및 공동 연구자들의 책임감, 인간 인체 대상 실험과 불충분한 보호, 이해갈등이란 연구윤리의 문제 등을 제시하였다. 황우석 사건 이후의 중요한 연구부정 사례로서 김병준 사례가 있다. 김병준 사건의 교훈으로서 표절 자기표절의 기준 문제, 과거 표절 청산과 표절 기준 적용 시점의 문제 등을 제시하였다. 보다 최근의 고려대 이필상 사례는 연구부정행위의 조사 절차와 후속 조치의 문제, 연구지도의 문제, 바람직한 내부고발의 문제 둥을 교훈으로 제시하였다. 이러한 사례들의 개요와 교훈에 대한 결론적 고찰을 통해 다음과 같은 교훈을 제시하였다. 첫째, 연구윤리와 관련된 제도적 정비의 계기 마련이며 둘째, 언론 및 미디어의 역할 제고이다. 셋째, 연구윤리교육의 필요성과 방향성에 대한 모색이다. 정부나 대학 그리고 연구기관이나 학회들은 황우석 사건 및 그 이후의 사례들에서 보이는 여러 연구윤리에 대한 문제점들과 교훈들을 배우고 연구윤리를 위한 교육 프로그램, 가이드라인 그리고 제도적 방책들을 마련해야 할 것이다.