Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau)

https://doi.org/10.35912/jastaka.v2i1.1684
Published: Dec 19, 2022

Abstract:

Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention.

Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS).

Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.

Keywords:
1. Organizational Commitment
2. Ethical Orientation Idealism
3. Ethical Orientation Relativism
4. Whistleblowing intention
Authors:
Fany Audia Irjanti
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How to Cite
Irjanti, F. A. . (2022). Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau) . Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(1), 41–49. https://doi.org/10.35912/jastaka.v2i1.1684
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Vol. 2 No. 1 (2022): Juli
Articles
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References

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    Allen, N. J., & Meyer, J. P. (1990). Organizational socialization tactics: A longitudinal analysis of links to newcomers' commitment and role orientation. Academy of management journal, 33(4), 847-858.

    Arnold, D. F., & Ponemon, L. A. (1991). Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: An experiment.

    Azzahra, P. Z., Yuliansyah, Y., & Nauli, P. (2021). Pengaruh akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta kota Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(1), 43-54.

    Bagustianto, R., & Nurkholis, N. (2015). Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing (Studi Pada Pns Bpk Ri). EKUITAS (Jurnal Ekonomi dan Keuangan), 19(2), 276-295.

    Brabeck, M. (1984). Ethical characteristics of whistle blowers. Journal of Research in Personality, 18(1), 41-53.

    Brink, A. G., Cereola, S. J., & Menk, K. B. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting, 7(1), 180-211.

    Dzakirin, M. K. (2013). Orientasi idealisme, relativisme, tingkat pengetahuan, dan gender: pengaruhnya pada persepsi mahasiswa tentang krisis etika akuntan profesional. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(1).

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    Forsyth, D. R. (1992). Judging the morality of business practices: The influence of personal moral philosophies. Journal of business Ethics, 11(5), 461-470.

    Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19.

    Gibson, J., Ivancevich, J., & Konopaske, R. (2011). Organizations: Behavior, structure, processes: McGraw-Hill Higher Education.

    Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The decision to blow the whistle: A social information processing framework. Academy of management Review, 28(1), 107-123.

    Hirschman, A. O. (1970). Exit, voice, and loyalty: Responses to decline in firms, organizations, and states (Vol. 25): Harvard university press.

    Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of business Ethics, 21(1), 77-94.

    Kuryanto, A. (2011). Pengaruh Independensi Auditor, Komitmen Organisasi, Gaya Kepemimpinan, dan Pemahaman Good Corporate Governance terhadap Kinerja Auditor Eksternal (Studi pada KAP di Indonesia). Universitas Brawijaya.

    Lee, S. M. (1971). An empirical analysis of organizational identification. Academy of management journal, 14(2), 213-226.

    Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of business Ethics, 62(3), 277-297.

    Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247.

    Nayir, D. Z., & Herzig, C. (2012). Value orientations as determinants of preference for external and anonymous whistleblowing. Journal of business Ethics, 107(2), 197-213.

    Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of business Ethics, 4(1), 1-16.

    Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of management Review, 20(3), 679-708.

    Rizky, K., Ramadhani, P., Husnia, R., & Saputra, N. (2021). Work Engagement pada Karyawan di DKI Jakarta: Pengaruh Collaboration Skills, Digital Leadership, dan Perceived Organizational Support. Studi Ilmu Manajemen Dan Organisasi, 2(1), 61-75.

    Seaton, L. J. (2017). The Effect of Law Enforcement’s Socialization Process on the Whistle-Blowing Behavior of Police Officers. Global Journal of Management and Marketing, 1(2), 77-85.

    Sheldon, M. E. (1971). Investments and involvements as mechanisms producing commitment to the organization. Administrative science quarterly, 143-150.

    Somers, M. J., & Casal, J. C. (1994). Organizational commitment and whistle-blowing: A test of the reformer and the organization man hypotheses. Group & Organization Management, 19(3), 270-284.

    Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of business Ethics, 93(1), 21-37.

    Utari, T., Yuliansyah, Y., & Nauli, P. (2022). Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(2), 97-110.

    Yulianto, R. D. A. (2015). Pengaruh Orientasi Etika, Komitmen Profesional, Dan Sensitivitas Etis Terhadap Whistleblowing (Studi Empiris Pada Badan Pemeriksa Keuangan (BPK) Perwakilan Daerah Istimewa Yogyakarta). Universitas Negeri Yogyakarta.

    Zhang, J., Chiu, R., & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of business Ethics, 88(1), 25-41.

  1. Ahmad, S., Smith, G., & Ismail, Z. (2012). Internal whistle-blowing intentions: a study of demographic and individual factors.
  2. Allen, N. J., & Meyer, J. P. (1990). Organizational socialization tactics: A longitudinal analysis of links to newcomers' commitment and role orientation. Academy of management journal, 33(4), 847-858.
  3. Arnold, D. F., & Ponemon, L. A. (1991). Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: An experiment.
  4. Azzahra, P. Z., Yuliansyah, Y., & Nauli, P. (2021). Pengaruh akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta kota Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(1), 43-54.
  5. Bagustianto, R., & Nurkholis, N. (2015). Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing (Studi Pada Pns Bpk Ri). EKUITAS (Jurnal Ekonomi dan Keuangan), 19(2), 276-295.
  6. Brabeck, M. (1984). Ethical characteristics of whistle blowers. Journal of Research in Personality, 18(1), 41-53.
  7. Brink, A. G., Cereola, S. J., & Menk, K. B. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting, 7(1), 180-211.
  8. Dzakirin, M. K. (2013). Orientasi idealisme, relativisme, tingkat pengetahuan, dan gender: pengaruhnya pada persepsi mahasiswa tentang krisis etika akuntan profesional. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(1).
  9. Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal.
  10. Forsyth, D. R. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social psychology, 39(1), 175.
  11. Forsyth, D. R. (1992). Judging the morality of business practices: The influence of personal moral philosophies. Journal of business Ethics, 11(5), 461-470.
  12. Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19.
  13. Gibson, J., Ivancevich, J., & Konopaske, R. (2011). Organizations: Behavior, structure, processes: McGraw-Hill Higher Education.
  14. Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The decision to blow the whistle: A social information processing framework. Academy of management Review, 28(1), 107-123.
  15. Hirschman, A. O. (1970). Exit, voice, and loyalty: Responses to decline in firms, organizations, and states (Vol. 25): Harvard university press.
  16. Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of business Ethics, 21(1), 77-94.
  17. Kuryanto, A. (2011). Pengaruh Independensi Auditor, Komitmen Organisasi, Gaya Kepemimpinan, dan Pemahaman Good Corporate Governance terhadap Kinerja Auditor Eksternal (Studi pada KAP di Indonesia). Universitas Brawijaya.
  18. Lee, S. M. (1971). An empirical analysis of organizational identification. Academy of management journal, 14(2), 213-226.
  19. Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of business Ethics, 62(3), 277-297.
  20. Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247.
  21. Nayir, D. Z., & Herzig, C. (2012). Value orientations as determinants of preference for external and anonymous whistleblowing. Journal of business Ethics, 107(2), 197-213.
  22. Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of business Ethics, 4(1), 1-16.
  23. Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of management Review, 20(3), 679-708.
  24. Rizky, K., Ramadhani, P., Husnia, R., & Saputra, N. (2021). Work Engagement pada Karyawan di DKI Jakarta: Pengaruh Collaboration Skills, Digital Leadership, dan Perceived Organizational Support. Studi Ilmu Manajemen Dan Organisasi, 2(1), 61-75.
  25. Seaton, L. J. (2017). The Effect of Law Enforcement’s Socialization Process on the Whistle-Blowing Behavior of Police Officers. Global Journal of Management and Marketing, 1(2), 77-85.
  26. Sheldon, M. E. (1971). Investments and involvements as mechanisms producing commitment to the organization. Administrative science quarterly, 143-150.
  27. Somers, M. J., & Casal, J. C. (1994). Organizational commitment and whistle-blowing: A test of the reformer and the organization man hypotheses. Group & Organization Management, 19(3), 270-284.
  28. Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of business Ethics, 93(1), 21-37.
  29. Utari, T., Yuliansyah, Y., & Nauli, P. (2022). Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(2), 97-110.
  30. Yulianto, R. D. A. (2015). Pengaruh Orientasi Etika, Komitmen Profesional, Dan Sensitivitas Etis Terhadap Whistleblowing (Studi Empiris Pada Badan Pemeriksa Keuangan (BPK) Perwakilan Daerah Istimewa Yogyakarta). Universitas Negeri Yogyakarta.
  31. Zhang, J., Chiu, R., & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of business Ethics, 88(1), 25-41.