The Effect of Whistleblowing Intention on Fraud Prevention with Religiusity as a Moderation Variable
DOI:
https://doi.org/10.37385/ijedr.v4i3.2329Keywords:
Whistleblowing Intention, Fraud Prevention, ReligiosityAbstract
This study aims to determine the effect of Whistleblowing Intention on fraud prevention with religiosity as a moderating variable carried out at the Department of Industry and Trade of Magelang City. The method used in this research is a quantitative research method. The number of respondents used in this study were 49 respondents who were taken using the Convinience Sampling technique for employees working at the Department of Industry and Trade of Magelang City. The data source used in this study is primary data collected by distributing questionnaires using Google Forms to prospective respondents. Testing the data used in this study is a descriptive statistical test, validity test, reliability test, classic assumption test and moderating regression analysis (MRA) test, the software used to process the data is SPSS 22. The results of this study indicate that Whistleblowing Intention has a positive effect on fraud prevention. Meanwhile, religiosity has an influence on the relationship between whistleblowing intentions and fraud prevention.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.
Albrecht, C. O., Holland, D. V., Skousen, B. R., & Skousen, C. J. (2018). The Significance of Whistleblowing as an Anti-Fraud Measure. Journal of Forensic and Investigative Accounting, 10(1).
Anandya, K. C., & Werastuti, D. N. (2020). The Effect of Whistleblowing System, Organizational Culture and Individual Morality on Fraud Prevention at PT. Pelabuhan Indonesia III (Persero) Benoa Bali. Scientific Journal of Accounting and Humanics, 10(2), 185-194.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010-2012). Journal of Accounting Education, 31(2), 107-161.
Badera, I. N., & Jati, I. K. (2020). Moral Reasoning, Whistleblowing Intention, and Audit Judgment Moderate the Effect of Ethical Sensitivity on Internal Audit Quality. International Research Journal of Management IT and Social Sciences, 7(6), 42-53.
Barnett, T., Bass, K., & Brown, G. (1996). Religiosity. Ethical Ideology, and Intentions to Report a Peer's Wrongdoing. Journal of Business Ethics, 15, 1161-1174.
Charsetad, P. (2016). Role of religious beliefs in blood donation behavior among the youth in Iran: a theory of planned behavior perspective. Journal of Islamic Marketing, 7(3), 250-263.
Clark, D., Wang, S. T., Shapeero, M., Staley, A. B., Ermasova, N., & Usry, M. (2020). A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States. Research on Professional Responsibility and Ethics in Accounting, 23, 141-159.
Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley, R. A. (2012). The Evolution of Fraud Theory. Issues in Accounting Education; Sarasota, 27(2), 555-579.
Dyck, A., Morse, A., & Zingales, L. (2010). Who Blows the Whistle on Corporate Fraud? The Journal of Finance, 65(6), 2213-2253.
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Economics and Management, 35(1), 112-127.
Goel, P., & Misra, R. (2020). It's Not Inter-Religiosity But Intra-Religiosity That Really Matters in Attitude Towards Business Ethics: Evidence From India. International Journal of Ethics and Systems, 36(2), 167-184.
Jeon, S. H. (2017). Where to Report Wrong doings? Exploring The Determinants of Internal Versus External Whistleblowing. International Review of Public Administration, 1-19.
Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The Moderating Effect of Regiliusity on Ethical Behavior Intentions: An Applicaton of The Extended Theory of Planned Behavior to Pakistani Bank Employyes. Personal Review, 46(2), 429-448.
Keller, A. C., Katherin, T. S., & L., M. S. (2007). Do Gender, Educational Level, Religiosity, and Work Experience Affect the Ethical Decision-Making of US Accountants. Elsevier Ltd, 18(3), 299-314.
Khamainy, A. H., & Wirajaja, U. (n.d.). Factors Influencing The Intention to Carry Out Internal Whistleblowing at The Sumenep District opd. 5(1), 105-116.
Latan, H., Jose, C., Jabbour, C., Beatriz, A., & Sousa, L. D. (2018). Whistleblowing Triangle: Framework and Empirical Evidence. Journal of Business Ethics.
Law, F., Warmadewa, U., & Narcotics, T. P. (2021). Legal Protection Against Whistleblower In Actions. 2(2), 332-336.
Lianto, T., & Purnamasari, P. (2014). Effect of Whistleblowing System abd Auditor Competency on Fraud Prevention . 585-588.
Miceli, M., Dozier, J., & Near, J. (1991). Blowing the Whistle on Data Fudging : A Controlled Field Experiment. Journal of Applied Social Psycology, 21(4), 271-295.
Miceli, M., Near, J., & Dworkin, T. (2008). Whistle-blowing in Organizations. New York: Taylor & Francis Group.
Miceli, M., Near, J., Rehg, M., & Van Scotter, J. (2012). Predicting Employee Reactions to Perceived Organizational Wrongdoing: Demoralization, Justice, Proactive Personality, and Whistleblowing , Human Relations. 65(8), 923-954.
Near, J., & Miceli, M. (1996). Wistle-blowing : Myth and Reality. Journal of Management, 22(3), 507-526.
Nurrahma, F., Abdullah, S., & Nardisyah, N. (2022). The Influence Of Whistleblowing Intention On The Prevention Of Fraud With Religiusity As A Modderation (Case Study On Employees Of The Government Of The Regency Of Aceh Utara). Scientific Journal of Accounting Economics Students, 7(2), 177-189.
Owusu, G. M., Bekoe, R., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behavior. Journal of Financial Crime, 27(2), 477-492.
Park, H., & Blenkisopp, J. (2009). Whistle-blowing as Planned Behavior - a Survey of South Korean Police Officers. Journal of Business Ethics, 85(4), 545-556.
Persaud, N., & Alleyne, P. (2012). Exploring Undergraduate Students' Ethical Perceptions in Barbados Differences by Gender, Academic Major and Religiosity. Journal of International Education in Business, 5(1).
Pulungan, A. H. (2018). The Influence of Religiosity and Financial Incentives on the Intention to Whistleblowing in Faith-Based Organizations. Economy and Business, 5(1), 70-83.
Responsibility , P., Profesional, J., Shawver, J., & Shawver, T. (2018). Impact of Moral Reasoning on Whistleblowing Intentions.
Said, J., Alam, M. M., Mohamed, D. I., & Rafidi, M. (2017). Does Job Satisfaction, Fair Treatment, and Cooperativeness Influence the Whistleblowing Practice in Malaysian Government Linked Companies? Asia-Pasific Journal of Business Administration, 9(3), 220-131.
Shawver, T., & Shawver, T. (2018). The Impact of Moral Reasoning on Whistleblowing Intentions.
Sheppard, B., Hartwick, J., & Warshaw, P. (1988). The Theory of Reasoned Action: A Meta Analysis of Past Research with Recommendations for Modifications and Future Research. Journal of Consumer Research, 15(3), 325.
Suh, J., & Shim, H. (2020). The Effect of Ethical Corporate Cultural on Anti-Fraud Strategies in South Korea Financial Companies: Mediation of Wistleblowing and a Sectoral cOMPARISON Approach in Depository Institutions. International Journal of Law, Crime and Justice.
Sutisna, S., Aryanto, R., & Mardiah, S. (2022). Religiusty As The Main Factor Of Customer Loyalty In Islamic Bank. Journal of Management, Accounting, and Economics, 1(2), 35-41.
Sweeney , P. (2008). Helpful Hotlines for Blowing The Whistle Financial Executie. 4, 28-31.
Trumpeter , G., Carpenter, T., Desai, N., Jones, K., & Riley, R. (2013). A Synthesis of Fraud Realated Research We Acknowledge the Research Assistance of Auditing. A Journal of Practice and Theory, 32, 287-321.
Ulfa, R. (2021). Research Variables in Educational Research. Al- Fathonah: Journal of Education and Islam, 1(1), 342-351.
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(C), 277-288.
Winardi, R. D. (2013). The Influence of Individual and Situational Factors on Lower-Level Civil Servants' Whistle-Blowing Intention in Indonesia. Journal of Indonesian Economy and Business, 28(3), 361-376.
Yuniasih, N. W., Sudiana, I. W., & Putra, I. D. (2022). Moderation of Belief in Karmic Law and Morality in Whistleblowing Relationships and Prevention of Cheating. Economics Studies Bulletin, 27(1), 9-18.
Zakaria, M., Azmawaty, S. N., Razak, A., & Noor, W. B. (2016). Effects of Planned Behavior on Whistle Blowing Intention: Evidence from Malaysian Police Department. Middle East Journal of Scientific, 24(7), 2352-2365.