How to cite this paper
Solikhah, B., Ismayunda, A., Yulianto, A., Suryarini, T & Ulupui, I. (2020). Identifying factors influencing on civil service intentions to conduct whistleblowing.Management Science Letters , 10(12), 2695-2704.
Refrences
ACFE. (2016). Report to the Nations on Occupational Fraud and Abuse 2016 Global Fraud Study. USA.
Ahmad, S. A., Smith, M., & Ismail, Z. (2012). Internal whistle-blowing intentions: A study of demographic and individual factors. Journal of Modern Accounting and Auditing, 8(11), 1632.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Bagustianto, R., & Nurkholis, N. (2015). Factors That Influence the Interest of Civil Servants to Perform Whistle-Blowing Actions (Study of BPK RI Civil Servants). EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 276–295.
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviors. Academy of Management Review, 11(4), 710–725.
Cortina, L. M., & Magley, V. J. (2003). Raising voice, risking retaliation: Events following interpersonal mistreatment in the workplace. Journal of Occupational Health Psychology, 8(4), 247–265.
Dalton, D., & Radtke, R. R. (2013). The joint effects of machiavellianism and ethical environment on whistle-blowing. Journal of Business Ethics, 117(1), 153–172.
Dozier, J. B., & Miceli, M. P. (1985). Potential predictors of whistle-blowing: A prosocial behavior perspective. Academy of Management Review, 10(4), 823–836.
Fakih, M. (2008). Gender analysis and social transformation. Pustaka Pelajar.
Husein, Y., Daniri, M. A., Susilo, L. J., Mamoer, A. M., Simatupang, A., Safitri, I., Mardina, L. (2008). Violation Reporting System Guidelines (Whistleblowing System – WBS). Komite Nasional Kebijakan Governance (KNKG).
Hwang, D., Staley, B., Te Chen, Y., & Lan, J. (2008). Confucian culture and whistle‐blowing by professional accountants: an exploratory study. Managerial Auditing Journal, 23(5), 504–526. https://doi.org/doi:10.1108/02686900810875316
Internasional, T. (2016). Transparency International Corruption Perceptions Index 2016. Retrieved from http://www.transparency.org/cpi
Kaplan, S. E., & Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics, 71(2), 109–124.
Kreshastuti, D. K., & Prastiwi, A. (2014). Analysis of the factors that influence the auditor's intention to take a whistleblowing action (an empirical study on public accounting firms in Semarang).
Manafe, M. W. N. (2015). Effects of Moral Reasoning, Retaliation and Gender on Internal Whistleblowing Tendencies. Susunan Redaksi Jurnal Wahana, 113.
Mochkoid, A., & Haryanto, H. (2016). The Intention of Whistleblowing Employees in the Accounting Department Based on Demographic Variables, Empirical Study of BUMN and BUMD (Non-Banking) in Semarang and Jogjakart. Undergraduate thesis Diponegoro University.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Myers, D. G. (2012). Social Psicology. 10th Edition. Jakarta: Salemba Humanika.
Napitupulu, G. B. (2016). The Effect of Organizational Factors, Individual Factors, and Demographic Factors on Whistleblowing Intention. Proceding of Accounting National Symposium XIX, Lampung, Indonesia.
Near, J. P., & Miceli, M. P. (1995). Near, Janet P Miceli, Marcia P. The Academy of Management Review, 20(3), 679–708.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545–556.
Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the UK. Journal of Business Ethics, 82(4), 929–939.
Priyastiwi, P. (2016). Effect of Organizational Demographic and Climate Factors on Internal Whistleblowing Intention. Jurnal Riset Manajemen, 4(1).
Rehg, M. T., Miceli, M. P., Near, J. P., & Van Scotter, J. R. (2008). Antecedents and outcomes of retaliation against whistleblowers: Gender differences and power relationships. Organization Science, 19(2), 221–240.
Rothschild, J., & Miethe, T. D. (1999). Whistle-blower disclosures and management retaliation: The battle to control in-formation about organization corruption. Work and Occupations, 26(1), 107-128.
Rustiarini, N. W., & Sunarsih, N. M. (2015). Fraud and Whistleblowing: Disclosure of Accounting Fraud by a Government Auditor.
Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31,75–103.
Septiyanti, W., & Sholihin, M. (2013). The influence of organizational, individual, situational and demographic factors on the intention to carry out internal whistleblowing. Proceding of Accounting National Symposium 16, Manado, Indonesia.
Setiawati, L. P., & Sari, M. M. R. (2016). Professionalism, Organizational Commitment, Moral Intensity and Accountant Actions Conduct Whistleblowing. E-Jurnal Akuntansi, 17(1), 257–282.
Setyawati, I., Ardiyani, K., & Sutrisno, C. R. (2015). The Factors Influencing Internal Whistleblowing Intentions). Jurnal Ekonomi Dan Bisnis, 17(2), 22–33.
Solikhah, B. (2014). An Application of Theory of Planned Behavior towards CPA Career in Indonesia. Procedia - Social and Behavioral Sciences, 164, 397–402. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.094
Suciati, R. (2014). Differences in Emotional Expressions in Batak, Javanese, Malay and Minangkabau people. Jurnal Psikologi, 12(2), 99–108.
Tavakoli, A. A., Keenan, J. P., & Crnjak-Karanovic, B. (2003). Culture and Whistleblowing an Empirical Study of Croatian and United States Managers Utilizing Hofstede’s Cultural Dimensions. Journal of Business Ethics, 43(1/2), 49–64. https://doi.org/10.1023/A:1022959131133
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: JIEB., 28(3), 361.
Ahmad, S. A., Smith, M., & Ismail, Z. (2012). Internal whistle-blowing intentions: A study of demographic and individual factors. Journal of Modern Accounting and Auditing, 8(11), 1632.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Bagustianto, R., & Nurkholis, N. (2015). Factors That Influence the Interest of Civil Servants to Perform Whistle-Blowing Actions (Study of BPK RI Civil Servants). EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 276–295.
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviors. Academy of Management Review, 11(4), 710–725.
Cortina, L. M., & Magley, V. J. (2003). Raising voice, risking retaliation: Events following interpersonal mistreatment in the workplace. Journal of Occupational Health Psychology, 8(4), 247–265.
Dalton, D., & Radtke, R. R. (2013). The joint effects of machiavellianism and ethical environment on whistle-blowing. Journal of Business Ethics, 117(1), 153–172.
Dozier, J. B., & Miceli, M. P. (1985). Potential predictors of whistle-blowing: A prosocial behavior perspective. Academy of Management Review, 10(4), 823–836.
Fakih, M. (2008). Gender analysis and social transformation. Pustaka Pelajar.
Husein, Y., Daniri, M. A., Susilo, L. J., Mamoer, A. M., Simatupang, A., Safitri, I., Mardina, L. (2008). Violation Reporting System Guidelines (Whistleblowing System – WBS). Komite Nasional Kebijakan Governance (KNKG).
Hwang, D., Staley, B., Te Chen, Y., & Lan, J. (2008). Confucian culture and whistle‐blowing by professional accountants: an exploratory study. Managerial Auditing Journal, 23(5), 504–526. https://doi.org/doi:10.1108/02686900810875316
Internasional, T. (2016). Transparency International Corruption Perceptions Index 2016. Retrieved from http://www.transparency.org/cpi
Kaplan, S. E., & Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics, 71(2), 109–124.
Kreshastuti, D. K., & Prastiwi, A. (2014). Analysis of the factors that influence the auditor's intention to take a whistleblowing action (an empirical study on public accounting firms in Semarang).
Manafe, M. W. N. (2015). Effects of Moral Reasoning, Retaliation and Gender on Internal Whistleblowing Tendencies. Susunan Redaksi Jurnal Wahana, 113.
Mochkoid, A., & Haryanto, H. (2016). The Intention of Whistleblowing Employees in the Accounting Department Based on Demographic Variables, Empirical Study of BUMN and BUMD (Non-Banking) in Semarang and Jogjakart. Undergraduate thesis Diponegoro University.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Myers, D. G. (2012). Social Psicology. 10th Edition. Jakarta: Salemba Humanika.
Napitupulu, G. B. (2016). The Effect of Organizational Factors, Individual Factors, and Demographic Factors on Whistleblowing Intention. Proceding of Accounting National Symposium XIX, Lampung, Indonesia.
Near, J. P., & Miceli, M. P. (1995). Near, Janet P Miceli, Marcia P. The Academy of Management Review, 20(3), 679–708.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545–556.
Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the UK. Journal of Business Ethics, 82(4), 929–939.
Priyastiwi, P. (2016). Effect of Organizational Demographic and Climate Factors on Internal Whistleblowing Intention. Jurnal Riset Manajemen, 4(1).
Rehg, M. T., Miceli, M. P., Near, J. P., & Van Scotter, J. R. (2008). Antecedents and outcomes of retaliation against whistleblowers: Gender differences and power relationships. Organization Science, 19(2), 221–240.
Rothschild, J., & Miethe, T. D. (1999). Whistle-blower disclosures and management retaliation: The battle to control in-formation about organization corruption. Work and Occupations, 26(1), 107-128.
Rustiarini, N. W., & Sunarsih, N. M. (2015). Fraud and Whistleblowing: Disclosure of Accounting Fraud by a Government Auditor.
Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31,75–103.
Septiyanti, W., & Sholihin, M. (2013). The influence of organizational, individual, situational and demographic factors on the intention to carry out internal whistleblowing. Proceding of Accounting National Symposium 16, Manado, Indonesia.
Setiawati, L. P., & Sari, M. M. R. (2016). Professionalism, Organizational Commitment, Moral Intensity and Accountant Actions Conduct Whistleblowing. E-Jurnal Akuntansi, 17(1), 257–282.
Setyawati, I., Ardiyani, K., & Sutrisno, C. R. (2015). The Factors Influencing Internal Whistleblowing Intentions). Jurnal Ekonomi Dan Bisnis, 17(2), 22–33.
Solikhah, B. (2014). An Application of Theory of Planned Behavior towards CPA Career in Indonesia. Procedia - Social and Behavioral Sciences, 164, 397–402. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.094
Suciati, R. (2014). Differences in Emotional Expressions in Batak, Javanese, Malay and Minangkabau people. Jurnal Psikologi, 12(2), 99–108.
Tavakoli, A. A., Keenan, J. P., & Crnjak-Karanovic, B. (2003). Culture and Whistleblowing an Empirical Study of Croatian and United States Managers Utilizing Hofstede’s Cultural Dimensions. Journal of Business Ethics, 43(1/2), 49–64. https://doi.org/10.1023/A:1022959131133
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: JIEB., 28(3), 361.