Whistleblowing, Relativism, and Professionalism Mediated By Ethical Sensitivity among Government Auditors

Meliana Meliana; Dwi Yana Amalia Sari Fala

doi:10.37385/ijedr.v6i1.7043

Authors

Meliana Meliana Universitas Khairun
Dwi Yana Amalia Sari Fala Universitas Khairun

DOI:

https://doi.org/10.37385/ijedr.v6i1.7043

Keywords:

Intensity Whistleblowing, Relativism Ethical Orientation, Auditor’s Professionalism Attitude, Ethical Sensitivity

Abstract

The revelation of several cases of violations, such as corruption, is inseparable from the role of whistleblowers. Whistleblowers as people who know for sure that there is a violation, such as auditors, are one of the keys in preventing actions that violate the provisions in the preparation of financial statements. Thus, it is very important to know the factors that influence the auditor's intention to do whistleblowing. This study aims to examine the effect of relativism ethical orientation and auditor's professionalism to whistleblowing with ethical sensitivity as a mediator. The novelty of this research is the use of ethical sensitivity as a mediator. The data collection technique in research is a survey method using a questionnaire. The sampling technique uses the census technique (saturated sample). The research sample was all auditors who worked at the North Maluku Province Inspectorate, totaling 40 respondents. The analytical method used in this research is Partial Least Squares (PLS) with a Structural Equation Modeling (SEM) equation model using SmartPLS software. The results of this research found that the relativism ethical orientation and auditor's professional have a positive effect to whistleblowing. Meanwhile, Ethical Sensitivity is a mediator in the influence between relativism ethical orientation and auditor professionalism attitudes on auditor intention to whistleblowing.

References

Angela, E. W. (2022). The effect of people's gold mining business on the socio-economic conditions of Kenanga Village, Simpang Hulu District, Ketapang Regency (Doctoral dissertation, IKIP PGRI Pontianak).

Aryonanto, F. A., & Dewayanto, T. (2022). The effect of environmental, social, and governance (ESG) disclosure and financial report quality on investment efficiency. Diponegoro Journal of Accounting, 11(4), Article 4. https://ejournal3.undip.ac.id/index.php/accounting/article/view/36382.

Boffo, R., & Patalano, R. (2020). ESG investing: Practices, progress and challenges. OECD Paris. www.oecd.org/finance/ESG-Investing-Practices-Progress-and-Challenges.pdf.

De Taryu, M., Nurhakim, I., & Santi, R. (2022). Analysis of the socio-economic conditions of scavengers in the final disposal site of Sibau Hilir Village, Putussibau Utara District, Kapuas Hulu Regency. Geo Khatulistiwa: Journal of Geography and Tourism Education, 2(3), 74–82.

Haniffa, R. (2022). Social responsibility disclosure: An Islamic perspective. Indonesia Management & Research, 1(2), 128–146.

Husada, E. V., & Handayani, S. (2021). The effect of ESG disclosure on financial performance (Empirical study of financial sector companies listed on the IDX for the 2017–2019 period). Journal of Bina Akuntansi, 8(2), Article 2. https://doi.org/10.52859/jba.v8i2.173.

Iqbal, A. (2021). Analysis of the role of corporate social responsibility on social, economic, and environmental aspects in the retail industry. JIA (Scientific Journal of Accounting), 22–36.

Imsar, I., Nurhayati, N., & Harahap, I. (2023). Analysis of digital economic interactions, economic openness, Islamic Human Development Index (I-HDI) and investment on Indonesia's GDP growth. Islamic Education: Journal of Islamic Education, 12(1).

Irawan, A. D., & Sulistyo, A. Q. P. (2022). The influence of pandemic in creating socio-economic inequality between state officials and the community. Journal of Citizenship Virtues, 2(1), Article 1. https://doi.org/10.37640/jcv.v2i1.1184.

Kim, S., & Li, Z. (Frank). (2021). Understanding the impact of ESG practices in corporate finance. Sustainability, 13(7), Article 7. https://doi.org/10.3390/su13073746.

Kusumawati, N., Afiah, E. T., Zahra, S., Komarudin, M., Widodo, W., & Azmi, S. (2022). The effect of tax aggressiveness on corporate social responsibility (CSR): To test legitimization theory: Empirical study on coal sub-sector mining companies listed on the Indonesia Stock Exchange. Bussman Journal: Indonesian Journal of Business and Management, 2(3), 705–716.

Na, K., Lee, Y., & Yu, H. (2023). CEO type and earnings management to avoid loss or earnings decreases: Evidence from South Korea. Gadjah Mada International Journal of Business, 25(2), 227–254.

Nurlaila, N. (2021). Financial management. Medan: Madenatera.

Nurlaila, N. (2021). Corporate social and environmental disclosure (CSED) and its effect on company value.

Omer, M. A., & Noguchi, T. (2020). A conceptual framework for understanding the contribution of building materials in the achievement of Sustainable Development Goals (SDGs). Sustainable Cities and Society, 52, 101869.

Pizzi, S., Caputo, A., Corvino, A., & Venturelli, A. (2020). Management research and the UN sustainable development goals (SDGs): A bibliometric investigation and systematic review. Journal of Cleaner Production, 276, 124033.

Rohmawan, R., Oktaviani, Y., & Yandri, P. (2021). The effect of corporate social responsibility on firm value with profitability as a moderating variable. Al-Bank: Journal of Islamic Banking and Finance, 1(2), Article 2. https://doi.org/10.31958/ab.v1i2.3177.

Rosyadi, K. (2021). Poverty and social inequality in East Java: Sociological reflections. 1, 16.

Ruan, L., & Liu, H. (2021). Environmental, social, governance activities and firm performance: Evidence from China. Sustainability, 13(2), Article 2. https://doi.org/10.3390/su13020767.

Salote, M. K., Lihawa, F., & Dunggio, I. (2022). The relationship between socio-economic conditions of farming communities and land degradation in Alo Pohu Das, Gorontalo Province. Jambura Geo Education Journal, 3(2), Article 2. https://doi.org/10.34312/jgej.v3i2.14838.

Sarfraz, M., Abdullah, M. I., Arif, S., Tariq, J., & Ozturk, I. (2022). The impact of paternalistic leadership on innovative work behavior. A test of mediation model. Ethics, 21(2), 335–354. https://doi.org/10.15408/etk.v21i2.24548.

Sireger, M., & Nasution, R. D. (2020). Socio-economic impact of landfills for scavengers in Mrican Ponorogo village. Jawa Timur Muara Journal of Social Sciences, Humanities, and Arts, 4, 67–74.

Song, B., & Dong, C. (2022). What do we know about CSR authenticity? A systematic review from 2007 to 2021. Social Responsibility Journal, 19(3), 525–548.

Tiep, L. T., Huan, N. Q., & Hong, T. (2021). The role of corporate social responsibility in sustainable energy development in developing countries. International Journal of Energy Economics and Policy, 11, 172–186.

Triyani, A., & Setyahuni, S. W. (2020). The effect of CEO characteristics on disclosure of environmental, social, and governance (ESG) information. Journal of Economics and Business, 21(2), Article 2. https://doi.org/10.30659/ekobis.21.2.72-83.

Yatimah, D., Kustandi, C., Maulidina, A., Irnawan, F., & Andinnari, S. R. (2020). Increasing public awareness about family-based Covid-19 prevention by utilizing motion graphics in East Jakarta. Jurnal Karya Abdi Masyarakat, 4(2), 246–255.

Yunisyah, N., Isnaini, D., & Elwardah, K. E. (2022). The impact of tofu factory waste pollution on the socio-economic conditions of the people of Sukarami Village and Betungan Village, Bengkulu City in review of Islamic economics. SEMB-J: Sharia Economic and Management Business Journal, 3(2), 70–76.