Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention
DOI:
https://doi.org/10.33086/bfj.v5i1.1495Keywords:
Organizational Ethical Culture, Moral Reasoning, Ethical Decision Making, whistleblowing intentionAbstract
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
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References
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Liyanarachchi, G., & Newdick, C. (2009). The Impact of Moral intensity and Retaliation on Whistle-Blowing: New Zealand Evidence. Journal of Business Ethics, 89(1), 37– 57.
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Susmanschi, G. (2012). Internal Audit and Whistle-Blowing. Economics, Management, and Financial Markets, 7(4), 415–421.
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Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11, 601–617.
Victor, B., Cullen, J.B., 1988. The Organizational Bases of Ethical Work Climate, Administrative Science Quarterly, 33 (5), 101-125.
Zakaria, M. 2015. Antecedent Factors of Whistleblowing in Organizations. Procedia Economics and Finance, vol. 28, no. 1, pp. 230-234.
Booth, P., & Schulz, A. K.-D. (2004). The impact of an ethical environment on managers’ project evaluation judgments under agency problem conditions. Accounting, Organizations and Society, 29(5-6), 473–488.
Cohen, J. R., & Bennie, N. M. (2006). The applicability of a contingent factors model to accounting ethics research. Journal of Business Ethics, 68(1), 1–18.
Craft, J. (2013). A review of the empirical ethical decision-making literature: 2004–2011. Journal of Business Ethics, 117(2), 221–259.
Fang, M.L., 2006. Evaluating Ethical Decision-Making of Individual Employees in Organizations – An Integration Framework. Journal of American Academy of Business, 8(2), 105-113.
Fleischman, G. M., Valentine, S., & Finn, D. W. (2007). Ethical reasoning and equitable relief. Behavioral Research in Accounting, 19, 107–132.
Harrington, S. J. (1997). A test of a person-issue contingent model of ethical decisionmaking in organizations. Journal of Business Ethics, 16, 363–375.
Hartono, J., and Abdillah, W. 2014. Konsep and Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. Edisi pertama. Yogyakarta: BPFE.
Hwang, D.B.K, Staley, A.B., Tsai, Y. Chui, C.L., 2013. A Comparative Study of the Propensity of Whistle-Blowing Empirical Evidence from China, Taiwan and the United States. International Journal of Accounting and Financial Reporting, 3 (2), 202-204.
Jones, T. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366–395.
Keenan, J.P., 1990. Upper-Level Managers and Whistleblowing: Determinants of Perceptions of Company Encouragement and Information About Where to Blow the Whistle. Journal of Business and Psychology, 5 (2), 223-235.
Keenan, J.P., 2000. Blowing the Whistle on Less Serious Forms of Fraud: A Study of Executives and Managers. Employee Responsibilities and Rights Journal, 12 (4), 199-217.
Kreshastuti, DK., dan Prastiwi, A. 2014. Analisis Faktor-Faktor yang Mempengaruhi Intensi Auditor Untuk Melakukan Tindakan Whistleblowing (Studi Empiris Pada Kantor Akuntan Publik di Semarang). Diponegoro Journal of Accounting, vol. 3, no. 2, pp. 2-8.
Liyanarachchi, G., & Newdick, C. (2009). The Impact of Moral intensity and Retaliation on Whistle-Blowing: New Zealand Evidence. Journal of Business Ethics, 89(1), 37– 57.
Marta, J.K.M. 1999. An Empirical Investigation into Significant Factors of Moral intensity and their Influences on Ethical Judgments and Intentions. Doctoral dissertation, Old Dominion University. (UMI No: 9928703). Retrieved May, 24, 2006 from http://www.proquest.umi.com.html/
May, D. R., & Pauli, K. P. (2002). The role of moral intensity in ethical decision making. Business & Society, 41(1), 84–117.
McLain, D. A., & Keenan, J. P. (1999). Risk, information, and the decision about response to wrongdoing in an organization. Journal of Business Ethics, 19, 255–271.
Mendonca, M., 2001. Preparing for Ethical Leadership in Organizations. Canadian Journal of Administrative Science, 18 (5), 266 – 276.
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1–16
O'Fallon, M. J., & Butterfield, K. D. (2005). A review of the empirical ethical decisionmaking literature: 1996–2003. Journal of Business Ethics, 59, 375–413.
Rocha, E., & Kleiner, B. H. (2005). To blow or not to blow the whistle? That is the question. Management Research News, 28(11/12), 80–87.
Rothwell, G.R., Baldwin, J.N.., 2007. Ethical Climate Theory, Whistle-Blowing, and the Code of Silence in Police Agencies in the State of Georgia. Journal of Business Ethics, 70(4), 341-361.
Shawver, T. (2011). The effects of moral intensity on whistleblowing behaviors of accounting professionals. Journal of Forensic and Investigative Accounting, 3(2), 162–190.
Sholihin, M. and Ratmono, D. 2013. Analisis SEM-PLS dengan WarpPLS 3.0. CV Andi Offset: Yogyakarta.
Susmanschi, G. (2012). Internal Audit and Whistle-Blowing. Economics, Management, and Financial Markets, 7(4), 415–421.
Tjahjono, S. (2013). Business Crimes and Ethics: Konsep dan Studi Kasus Fraud Di Indonesia dan Globa. Yogyakarta: ANDI.
Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11, 601–617.
Victor, B., Cullen, J.B., 1988. The Organizational Bases of Ethical Work Climate, Administrative Science Quarterly, 33 (5), 101-125.
Zakaria, M. 2015. Antecedent Factors of Whistleblowing in Organizations. Procedia Economics and Finance, vol. 28, no. 1, pp. 230-234.
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Published
2020-04-14
How to Cite
Khusnah, H. (2020). Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention. Business and Finance Journal, 5(1). https://doi.org/10.33086/bfj.v5i1.1495
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