How Rewards Influence the Link Between Organizational Commitment and Whistleblowing Intentions?
DOI:
https://doi.org/10.32639/2jqywr04Keywords:
organizational commitment, whistleblowing intention, rewardAbstract
A person's intention to whistleblow can be influenced by several factors, namely ethics, moral intensity, personal cost, professional identity, and organizational commitment. This study focuses on knowing the effect of the moderating variable reward on the relationship between organizational commitment and intention to whistleblow. The research type is quantitative, using primary data obtained through questionnaires. Purposive sampling was used as a sampling technique. The sample amounted to 101 respondents who were permanent employees at large/medium furniture manufacturing companies in Central Java. The questionnaire was processed with SPSS version 21. MRA was used to analyze the interaction of moderating variables in the study. The results showed that organizational commitment has a positive effect on whistleblowing intention, while reward is not a moderating variable for the relationship between organizational commitment and whistleblowing intention.
References
Ajzen, I. (1988). Attitudes, Personality, and Behavior. Dorsey Press. https://www.google.co.id/books/edition/Attitudes_Personality_and_Behavior/zlMkAQAAIAAJ?hl=en&gbpv=1&bsq=attitudes+personality+and+behavior&dq=attitudes+personality+and+behavior&printsec=frontcover
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior And Human Decision Processes, 50, 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2005). Attitudes, Personality, and Behaviour (2nd Edition). https://books.google.co.id/books/about/Attitudes_Personality_and_Behaviour.html?hl=id&id=dmJ9EGEy0ZYC&redir_esc=y
Alleyne, P. (2016). The Influence of Organizational Commitment and Corporate Ethical Values on Non-public Accountants’ Whistle-blowing Intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190–210. https://doi.org/10.1108/JAAR-12-2013-0118
Alleyne, P., Weekes-Marshall, D., & Arthur Roger. (2013). Exploring Factors Influencing Whistle-blowing Intentions Among Accountants in Barbados. Journal Eastern Caribbean Studies, 38(1), 35–62. https://www.researchgate.net/publication/303839226
Andon, P., Free, C., Jidin, R., Monroe, G. S., & Turner, M. J. (2018). The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151(1), 165–178. https://doi.org/10.1007/s10551-016-3215-6
Barbera, F. La, & Ajzen, I. (2020). Control interactions in the theory of planned behavior: Rethinking the role of subjective norm. Europe’s Journal of Psychology, 16(3), 401–417. https://doi.org/10.5964/ejop.v16i3.2056
Blau, P. M. (1964). Exchange Power in Social Life: Vol. 2nd Edition. Routledge.
Boo, E., Ng, T. B. P., & Shankar, P. G. (2016). Effects Of Incentive Scheme And Working Relationship On Whistle-Blowing In An Audit Setting. Auditing, 35(4), 23–38. https://doi.org/10.2308/ajpt-51485
Chen, C.-P., & Lai, C. T. (2014). To Blow or Not to Blow the Whistle: The Effects of Potential Harm, Social Pressure and Organizational Commitment on Whistleblowing Intention and Behaviour. Business Ethics, 23(3), 327–342. https://doi.org/10.1111/beer.12053
Claudia, G., Hastuti, T. D., & Indarto, S. L. (2023). Implementation of Whistleblowing System: Good Corporate Governance, Fundamental Factors, Company Risk and Investor Reaction. Akuntabilitas, 17(1), 67–94.
Clercq, D. De, & Rius, I. B. (2007). Organizational Commitment in Mexican Small and Medium-sized Firms: The Role of Work Status, Organizational Climate, and Entrepreneurial Orientation. Journal of Small Business Management, 45(4), 467–490. https://doi.org/10.1111/j.1540-627X.2007.00223.x
Cook, K. S., Cheshire, C., Rice, E. R. W., & Nakagawa, S. (2013). Social Exchange Theory. In Handbooks of Sociology and Social Research (pp. 61–88). Springer Science and Business Media B.V. https://doi.org/10.1007/978-94-007-6772-0_3
Dewi, H. R., Mahmudi, & Aini, N. N. (2023). Internal Whistleblowing Intentions Among Indonesian Civil Servants. Jurnal RIset Kontemporer Akuntansi, 15(1), 96–107. https://journal.unpas.ac.id/index.php/jrak/index
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Addison-Wesley. https://www.researchgate.net/publication/233897090_Belief_attitude_intention_and_behaviour_An_introduction_to_theory_and_research
Gould-Williams, J. (2007). HR Practices, Organizational Climate, and Employee Outcomes: Evaluating Social Exchange Relationships in Local Government. International Journal of Human Resource Management, 18(9), 1627–1647. https://doi.org/10.1080/09585190701570700
Gul, Z. (2015). Impact of Employee Commitment on Organizational Development. In FWU Journal of Social Sciences (Vol. 9, Issue 2).
Guven, S., & Şahin, B. (2023). A Study into the Relationship Between Whistleblowing, Organizational Commitment, and Personal Ethical Values: Hirschman's Exit, Voice and Loyalty in Tourism. Seyahat ve Otel İşletmeciliği Dergisi, 20(1), 24–40. https://doi.org/10.24010/soid.1165203
Hadinata, S., & Mustika, A. (2021). Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(1), 11–30. https://doi.org/10.29303/akurasi.v4i1.56
Hagger, M. S., Cheung, M. W. L., Ajzen, I., & Hamilton, K. (2022). Perceived Behavioral Control Moderating Effects in the Theory of Planned Behavior: A Meta-Analysis. Health Psychology. https://doi.org/10.1037/hea0001153
Huang, H., & Cheng, E. W. L. (2022). The Role of Commitment in an Extended Theory of Planned Behavior: Test of Its Mediating Effect with Partial Least Squares Structural Equation Modeling. Mathematics, 10(7). https://doi.org/10.3390/math10071049
Hung, L.-M., Lee, Y.-S., & Lee, D.-C. (2018). The Moderating Effects Of Salary Satisfaction And Working Pressure On The Organizational Climate, Organizational Commitment To Turnover Intention. International Journal of Business and Society, 19(1), 103–116. https://www.researchgate.net/publication/324692919_The_moderating_effects_of_salary_satisfaction_and_working_pressure_on_the_organizational_climate_organizational_commitment_to_turnover_intention
Indriani, M., Yulia, A., Nadirsyah, N., & Ariska, L. P. (2019). Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002121
Istiqomah, A. D., & Anugrahani, I. S. (2024). The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention. Jurnal Dinamika Akuntansi, 16(2), 202–214. https://doi.org/10.15294/jda.v16i2.3484
Jahan, N., & Kim, S. W. (2021). Understanding Online Community Participation Behavior And Perceived Benefits: A Social Exchange Theory Perspective. PSU Research Review, 5(2), 85–100. https://doi.org/10.1108/PRR-12-2019-0036
Julian, F. P., Abun, D., Rigucira, A. R., Anyog Fermin, E., Alcantara Alcantara, B., Klyde Root, K., & Alcan-, B. (2024). Does age affect organizational commitment and individual work performance? In Divine Word International Journal of Management and Humanities (Vol. 3, Issue 2). www.dwijmh.org
Ki, N. (2022). The Effectiveness of Monetary and Promotion Rewards in the Public Sector and the Moderating Effect of PSM (PSM-Reward Fit or PSM Crowding Out): A Survey Experiment. Administration and Society, 54(2), 277–310. https://doi.org/10.1177/00953997211025983
Kuncoro, G. D. (2013). Pengaruh Reward Dan Punishment Terhadap Kinerja. Univesritas Brawijaya.
Linda Tanor, & Ariaman Zega. (2024). Pengaruh Profesionalisme, Komitmen Organisasi dan Sensitivitas Etika Terhadap Intensi dalam Melakukan Whistleblowing. In JRAK (Vol. 15, Issue 1).
Liyanarachchi, G., & Newdick, C. (2009). The Impact Of Moral Reasoning And Retaliation On Whistle-blowing: New Zealand Evidence. Journal of Business Ethics, 89(1), 37–57. https://doi.org/10.1007/s10551-008-9983-x
Ly, V., Wang, K. S., Bhanji, J., & Delgado, M. R. (2019). A Reward-Based Framework of Perceived Control. In Frontiers in Neuroscience (Vol. 13, Issue FEB). Frontiers Media S.A. https://doi.org/10.3389/fnins.2019.00065
Mahardikasari, D., & Nugraheni, B. L. Y. (2022). Peluang dan Tantangan Whistleblowing Dalam Memerangi Korupsi. Jurnal Akuntansi Multiparadigma, 13(3), 472–491.
Malik, S. (2018). The Impact Of Age On Employee's Commitment In Reliance Communication.
Mowday, R. T., Steers, R. M., Porter, L. W., Dubin, R., Morris, J., Smith, F., Stone, E., Van, J., Spencer, M. D., Mcdade, T., & Krackhart, D. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14, 224–247. https://www.sciencedirect.com/science/article/abs/pii/0001879179900721
Nazir, S., Shafi, A., Qun, W., Nazir, N., & Tran, Q. D. (2016). Influence of Organizational Rewards on Organizational Commitment and Turnover Intentions. Employee Relations, 38(4), 596–619. https://doi.org/10.1108/ER-12-2014-0150
Near, J., & Miceli, M. (1985). Organizational Dissidence: The Case of Whistle-Blowing.
Nurandini, A., & Lataruva, E. (2014). Analisis Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Pada Pegawai Perum PERUMNAS Jakarta). In Jurnal Studi Manajemen & Organisasi (Vol. 11). http://ejournal.undip.ac.id/index.php/smo
Önder, M. E., Akçil, U., & Cemaloğlu, N. (2019). The Relationship Between Teachers’ Organizational Commitment, Job Satisfaction and Whistleblowing. Sustainability (Switzerland), 11(21). https://doi.org/10.3390/su11215995
Potipiroon, W. (2024). Reward Expectancy and External Whistleblowing: Testing the Moderating Roles of Public Service Motivation, Seriousness of Wrongdoing, and Whistleblower Protection. Public Personnel Management. https://doi.org/10.1177/00910260231222814
Ramadani, A., Gita Suci, R., & Syaf Putra, R. (2023). Internal Control Effect And Organizational Commitment Against Fraud Preventional on The Hospital Madani Pekanbaru City. Jurnal Ilmiah Akuntansi, 7(3), 633–639. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Retno, P. S., Setiawan, M., Dodi, W. I., Setyaningrum, R., Setiawan, M., & Irawanto, D. (2020). Servant Leadership Characteristics, Organisational Commitment, Followers’ Trust, Employees’ Performance Outcomes: A Literature Review. In European Research Studies Journal: Vol. XXIII (Issue 4).
Rudolph, C. W., Lavigne, K. N., & Zacher, H. (2017). Career adaptability: A meta-analysis of relationships with measures of adaptivity, adapting responses, and adaptation results. Journal of Vocational Behavior, 98, 17–34. https://doi.org/10.1016/j.jvb.2016.09.002
Rustiarini, N. W., & Dewi, N. P. S. (2021). Faktor Yang Berpengaruh Terhadap Niat Karyawan Melakukan Tindakan Whistleblowing Pada BCA KCP Ubud.
Safitri, D. (2022). The Determinants of Intention to Whistle-blowing: Organizational Commitment, Personal Cost of Reporting, and Legal Protection. Accounting Analysis Journal, 11(1), 1–9. https://doi.org/10.15294/aaj.v11i1.54734
Sastrohadiwiryo, S., & Syuhada, A. H. (2021). Manajemen Tenaga Kerja Indonesia. Bumi Aksara.
Savickas, M. L. (1997). Career adaptability: An integrative construct for life-span, life-space theory. Career Development Quarterly, 45(3), 247–259. https://doi.org/10.1002/j.2161-0045.1997.tb00469.x
Setyawati, I., Ardiyani, K., & Ragil, C. S. (2015). Faktor - Faktor Yang Mempengaruhi Niat Untuk Melakukan Whistleblowing Internal (The Factors Influencing Internal Whistleblowing Intentions) Fakultas Ekonomi Universitas Pekalongan.
Sørensen, J. L., Gaup, A. M. N., & Magnussen, L. I. (2020). Whistleblowing in Norwegian municipalities offers rewards that influence employees' willingness and motivation to report wrongdoings. Sustainability (Switzerland), 12(8). https://doi.org/10.3390/SU12083479
Udin, M. D. (2015). Analisis Perilaku Sosial Masyarakat Dusun Plosorejo Desa Kemaduh Kab. Nganjuk Dalam Tradisi Yasinan dan Tahlilan. https://ejournal.uit-lirboyo.ac.id/index.php/tribakti/article/view/221
Wang, J., Keil, M., Oh, L. bin, & Shen, Y. (2017). Impacts of Organizational Commitment, Interpersonal Closeness, and Confucian Ethics on Willingness to Report Bad News in Software Projects. Journal of Systems and Software, 125, 220–233. https://doi.org/10.1016/j.jss.2016.12.004
