BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION
Abstract – Melampaui Saluran Whistleblowing Terpercaya: Upaya Kolektif untuk Memojokkan Korupsi Tujuan utama - Studi ini bertujuan membangun model determinan whistleblowing pada pegawai instansi publik. Metode - Studi ini menerapkan metode regresi multivariat. Responden penelitian ini terdiri dar...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2024-05-01
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| Series: | Jurnal Akuntansi Multiparadigma |
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| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/17580 |
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| author | Dwi Defiantoro Ima Mayasari |
| author_facet | Dwi Defiantoro Ima Mayasari |
| author_sort | Dwi Defiantoro |
| collection | DOAJ |
| description | Abstract – Melampaui Saluran Whistleblowing Terpercaya: Upaya Kolektif untuk Memojokkan Korupsi
Tujuan utama - Studi ini bertujuan membangun model determinan whistleblowing pada pegawai instansi publik.
Metode - Studi ini menerapkan metode regresi multivariat. Responden penelitian ini terdiri dari pegawai pada beberapa instansi pemerintah pusat dan daerah.
Temuan Utama - Penelitian ini menunjukkan peningkatan preferensi whistleblowing, persepsi dukungan organisasi dan kepercayaan pada kanal pelaporan internal berpengaruh positif terhadap minat whistleblowing. Faktor persepsi keseriusan pelanggaran juga berpengaruh positif dengan minat whistleblowing. Walaupun demikian, persepsi kolektivisme berpengaruh negatif dengan kemungkinan melapor.
Implikasi Teori dan Kebijakan - Kanal whistleblowing internal terpercaya dapat terwujud dengan memperkuat iklim etis untuk menguatkan persepsi keamanan dan mengurangi biaya risiko pelaporan. Organisasi disarankan meningkatkan kesiapan dan mengembangkan kebijakan yang dapat mencegah korupsi dengan memberikan dukungan, keteladanan etis dan pengakuan seimbang akan integritas etis dan kestabilan kelompok.
Kebaruan penelitian - Studi ini mengkaji dinamika faktor individual, situasional, dan kultural secara bersamaan dalam kerangka pencegahan korupsi sektor publik.
Abstract - Beyond Trusted Whistleblowing Channels: Collective Efforts to Clamp Down on Corruption
Main Purpose - This study aims to model the determinants of whistleblowing in public agency employees.
Method - This study applied a multivariate regression method. The respondents consisted of employees in several central and local government agencies.
Main Findings - This study shows that increasing whistleblowing preference, perceived organisational support and trust in internal reporting channels positively affect whistleblowing interest. The perceived seriousness of the offence factor also positively influences interest in whistleblowing. However, perceived collectivism harms the likelihood of reporting.
Theory and Practical Implications - Trusted internal whistleblowing channels can be realised by strengthening the ethical climate to strengthen perceptions of safety and reduce the risk costs of reporting. Organisations are advised to improve preparedness and develop policies that prevent corruption by providing support, ethical role models and balanced recognition of ethical integrity and group stability.
Novelty - This study simultaneously examines the dynamics of individual, situational and cultural factors within the public sector corruption prevention framework. |
| format | Article |
| id | doaj-art-ff9c2719bc00495e83b4cd81dcd6b5b9 |
| institution | Kabale University |
| issn | 2086-7603 2089-5879 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj-art-ff9c2719bc00495e83b4cd81dcd6b5b92024-12-16T09:01:30ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792024-05-01151546310.21776/ub.jamal.2024.15.1.05722BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTIONDwi Defiantoro0Ima Mayasari1Universitas IndonesiaUniversitas IndonesiaAbstract – Melampaui Saluran Whistleblowing Terpercaya: Upaya Kolektif untuk Memojokkan Korupsi Tujuan utama - Studi ini bertujuan membangun model determinan whistleblowing pada pegawai instansi publik. Metode - Studi ini menerapkan metode regresi multivariat. Responden penelitian ini terdiri dari pegawai pada beberapa instansi pemerintah pusat dan daerah. Temuan Utama - Penelitian ini menunjukkan peningkatan preferensi whistleblowing, persepsi dukungan organisasi dan kepercayaan pada kanal pelaporan internal berpengaruh positif terhadap minat whistleblowing. Faktor persepsi keseriusan pelanggaran juga berpengaruh positif dengan minat whistleblowing. Walaupun demikian, persepsi kolektivisme berpengaruh negatif dengan kemungkinan melapor. Implikasi Teori dan Kebijakan - Kanal whistleblowing internal terpercaya dapat terwujud dengan memperkuat iklim etis untuk menguatkan persepsi keamanan dan mengurangi biaya risiko pelaporan. Organisasi disarankan meningkatkan kesiapan dan mengembangkan kebijakan yang dapat mencegah korupsi dengan memberikan dukungan, keteladanan etis dan pengakuan seimbang akan integritas etis dan kestabilan kelompok. Kebaruan penelitian - Studi ini mengkaji dinamika faktor individual, situasional, dan kultural secara bersamaan dalam kerangka pencegahan korupsi sektor publik. Abstract - Beyond Trusted Whistleblowing Channels: Collective Efforts to Clamp Down on Corruption Main Purpose - This study aims to model the determinants of whistleblowing in public agency employees. Method - This study applied a multivariate regression method. The respondents consisted of employees in several central and local government agencies. Main Findings - This study shows that increasing whistleblowing preference, perceived organisational support and trust in internal reporting channels positively affect whistleblowing interest. The perceived seriousness of the offence factor also positively influences interest in whistleblowing. However, perceived collectivism harms the likelihood of reporting. Theory and Practical Implications - Trusted internal whistleblowing channels can be realised by strengthening the ethical climate to strengthen perceptions of safety and reduce the risk costs of reporting. Organisations are advised to improve preparedness and develop policies that prevent corruption by providing support, ethical role models and balanced recognition of ethical integrity and group stability. Novelty - This study simultaneously examines the dynamics of individual, situational and cultural factors within the public sector corruption prevention framework.https://jamal.ub.ac.id/index.php/jamal/article/view/17580corruptionethicalmisconductwhistleblowing |
| spellingShingle | Dwi Defiantoro Ima Mayasari BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION Jurnal Akuntansi Multiparadigma corruption ethical misconduct whistleblowing |
| title | BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION |
| title_full | BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION |
| title_fullStr | BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION |
| title_full_unstemmed | BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION |
| title_short | BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION |
| title_sort | beyond trusted whistleblowing channels collective efforts to clamp down on corruption |
| topic | corruption ethical misconduct whistleblowing |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/17580 |
| work_keys_str_mv | AT dwidefiantoro beyondtrustedwhistleblowingchannelscollectiveeffortstoclampdownoncorruption AT imamayasari beyondtrustedwhistleblowingchannelscollectiveeffortstoclampdownoncorruption |