Abstract
This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention
 
Highlights
Beberapa tahun terakhir ini, di provinsi Jawa Timur kasus skandal keuangan semakin meningkat, baik pada sektor swasta ataupun sektor publik
Banyak whistleblower telah mengalami konsekuensi negatif termasuk kehilangan pekerjaan dan ancaman balas dendam
Procedia Economics and Finance, Vol 28, No 1, pp. 230–234
Summary
Istilah whistleblowing sudah banyak didefinisikan oleh beberapa peneliti terdahulu, salah satunya yaitu Near & Miceli (1985), McLain & Keenan (1999) mendefinisikan whistleblowing sebagai pengungkapan oleh anggota organisasi (anggota yang masih berada dalam organisasi maupun yang sudah keluar dari organisasi) terkait dengan praktik ilegal, tidak bermoral, atau praktik yang tidak dapat dilegitimasi secara hukum di bawah kontrol majikan mereka, kepada orang ataupun organisasi yang mungkin mampu untuk memengaruhi suatu tindakan. Hal ini karena whistleblower yang menjadi salah satu bagian dari internal organisasi merupakan pihak yang paling tahu mengenai terjadinya fraud di dalam organisasi. Victor dan Cullen (1988) mengonseptualisasikan organizational ethical culture sebagai persepsi karyawan tentang sejauh mana komitmen organisasi dalam kaitannya dengan masalah etika terhadap karyawan dan manajemennya. Marta (1999) menegaskan bahwa organizational ethical culture diciptakan dalam organisasi melalui praktik manajemen kebijakan etika, penegakan dan tindakan. Manajemen organisasi bertanggung jawab atas budaya etika yang sehat dan dengan demikian mencerminkan komitmen etis manajemen (Mendonca, 2011) dalam mendorong niat anggota untuk melakukan whistleblowing penting bahwa baik manajemen dan anggota memainkan peran penting dalam memperkuat dan memperkuat perlindungan terhadap whistle-blower. Budaya etika yang sehat dan perlindungan yang diberikan kepada whistle-blower akan.
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