Whistleblowing Intention Among Government Financial Officers in Indonesia
Keywords:
Authentic leadership, personal identification, organizational commitment, internal whistleblowing intention
Abstract
The purpose of this study is to explore and develop a comprehensive model of internal whistleblowing intention. Specifically, this study examines the effect of authentic leadership on internal whistleblowing intention. Furthermore, this study aims to investigate the effect of authentic leadership on internal whistleblowing intention through personal identification and organizational commitment. To test the hypotheses, a partial least square analysis is applied to questionnaire survey data from 196 employees in Indonesia. As hypothesized, the result revealed that authentic leadership influences the internal whistleblowing intention. In addition, the result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through personal identification and organizational commitment. The implications of these findings are thoroughly discussed in this study.
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References
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Anita, R., Abdillah, M. R., & Zakaria, N. B. (2021). Authentic leader and internal whistleblowers: testing a dual mediation mechanism. International Journal of Ethics and Systems, 37(1), 35-52.
Anugerah, R., Anita, R., Sari, R. N., & Zenita, R. (2016). External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment. Journal of Economics, Business and Management, 4 (5), 353-357.
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Avolio, B. J., & Gardner, W. L. (2005). Authentic leadership development: Getting to the root of positive forms of leadership. The Leadership Quarterly, 16, 315-338.
Avolio, B. J., Luthans, F., & Walumbwa, F. O. (2004). Authentic leadership: Theory building for veritable sustained performance. The Gallup Leadership Institute, 2–15.
Avolio, B. J., Gardner, W. L., & Walumbwa, F. O. (2007). Authentic Leadership Questionaire. Palo Alto, California : Mind Garden.
Baron, R. M, and Kenny, D.A., (1986). The moderator – mediator variable distinction in social psychological research: conseptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51 (6), 1173-1182.
Bartol, K. M. (1983). Turnover Among DP Personnel : A Causal Analysis. Communications of the ACM, 26, 807-811.
Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1–11.
Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103(3), 485–496.
Brief, A.P. and Motowidlo, S.J. (1986). Prosocial organisational behaviours. Academy of Management Review, 11 (4), 710-725.
Caillier, J. G. (2015). Transformational leadership and whistleblowing attitudes: Is this relationship mediated by organizational commitment and public service motivation. The American Review of Public Administration, 45 (4), 458-475.
Callahan, E. S., & Dworkin, T. M. (2000). The state of state whistleblower protection. American Business Law Journal, 38(1), 99–175.
Chin, W. W. (1998a). Issues and opinion on Structural Equation Modeling. MIS Quarterly, 22 (1), vii-xvi.
Chin, W. W. (1998b). The Partial Least Squares Approach for Structural Equation Modeling. In G.A. Marcoulides (Ed.), Modern Methods for Busniness Research (pp.295-236), London : Lawrence Erlbaum Associates.
Donnelly, P. D., Quirin, J. J., and O’Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using personal caracteristics. Behavioral Research In Accounting, 15, 87-110.
Edmondson, A. (1999). Psychological safety and learning behavior in work teams. Administrative Science Quarterly, 44 (2), 350–383.
Gardner, W. L., Avolio, B. J., Luthans, F., May, D. R., & Walumbwa, F. (2005). ‘‘Can you see the real me?’’ A self-based model of authentic leader and follower development. The Leadership Quarterly, 16(3), 343–372.
Gatling, A., Kang, H.J.A., Kim, J.S. (2016). The effects of authentic leadership and organizational commitment on turnover intention. Leadership & Organization Development Journal, 37 (2), 181-199.
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.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use off partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40 (1), 414-433.
Hair, Joe, F., Marko, S., Lucas, H., & Volker, G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26 (2), 106-121.
Hannah, S. T., Avolio, B. J., & Walumbwa, F. O. (2011). Relationships between authentic leadership, moral courage, and ethical and pro-social behaviors. Business Ethics Quarterly, 21(4), 555–578.
Henik, E. (2005). Ethical decision-making in the domain of whistleblowing: How issue characteristics affect judgments and intentions. Journal of Business Ethics, 56, 219-230.
Hulland, J., (1999). Use of partial least squares (PLS) in strategic management research : A review of four recent studies. Strategic Management Journal, 20, 195-204.
Kliuchnikov, A. (2011). Leader’s authenticity influence on followers’ organizational commitment. Emerging Leadership Journeys, 4(1), 70-90.
Leroy, H., Anseel, F., Gardner, W. L., & Sels, L. (2015). Authentic leadership, authentic followership, basic need satisfaction, and work role performance: A cross-level study. Journal of Management, 41 (6), 1677-1697.
Leroy, H., Palanski, M. E., & Simons, T. (2012). Authentic leadership and behavioral integrity as drivers of follower commitment and performance. Journal of Business Ethics, 107(3), 255–264.
Liu, S.M., Liao, J.Q., & Wei, H. (2015). Authentic leadership and whistleblowing: mediating roles of psychological safety and personal identification. Journal of Business Ethics, 131 (1), 107-119.
May, D. R., Hodges, T. D., Chan, A. Y. L., & Avolio, B. J. (2003). Developing the moral component of authentic leadership. Organizational Dynamics, 32(3), 247-260.
Moeller, R. (2005) Brink’s modern internal auditing. New Jersey : John Wiley & Sons, Inc.
Mowday, R. T., Steers, R. M., & Porter, R. M. (1979). The measurement of organizational commitment. Journal of Vacational Behavior, 14, 224-227.
Miceli, M. P., & Near, J. P. (1988). Individual and situational correlates of whistle-blowing. Personnel Psychology, 41(2), 267–281.
Miceli, M.P., Near, J.P. and Schwenk, C.R. (1991). Who blows the whistle and why. Industrial and Labor Relations Review, 45, 113–130.
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing. Journal of Business Ethics, 86(3), 379–396.
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). Organisational dessidence : the case of whistle blowing. Journal of Business Ethics, 4, 1-16.
OECD. (2012). Organisation for Economic Co-operation and Develpment. Whistleblower protection: encouraging reporting, Dated July 2012. Retrieved from http://www.oecd.org.
Paino, H., Ismail, Z. and Smith, M. (2014) Modelling dysfunctional behaviour : individual factors and ethical financial decision, Procedia - Social and Behavioral Sciences, 145, 116-128.
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., & Park, M. (2014). The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing. Journal of Business Ethics, 120 (1), 121-129.
Pratt, M. G. (1998). To be or not to be: Central questions in organizational identification. Retrieved from https://www.researchgate.net/publication/232479086.
Porter, L.W., Steers, R.T., Mowday, R.T. and Boulain, P.V. (1974). Organisational commitment, job satisfaction and turnover among psychiatric technicians. Journal of Applied Psychology, 59 (5), 603-609.
Rego, P., Lopes, M.P., Nascimento, J.L. (2016) Authentic Leadership and Organizational Commitment: The Mediating Role of Positive Psychological Capital, Journal of Industrial Engineering and Management, 9 (1), 129-151.
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 information about organization corruption. Work and Occupations, 26(1), 107–128.
Shamir, B., Zakay, E., Breinin, E., & Popper, M. (1998). Correlates of charismatic leader behavior in military units: Subordinates’ attitudes, unit characteristics, and superiors’ appraisals of leader performance. Academy of Management Journal, 41 (4), 387–409.
Solihin, M., Pike, R, Mangena, M & Li, Jing (2011) Goal-setting participation and goal commitment : Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial service organization. The British Accounting Review, 43, 135-146.
Sweeney, P. (2008). Hotlines helpful for blowing the whistle, Financial Executive, 24 (4) (May), 28-31.
Taylor, E. and Curtis, M. (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.
Walumbwa, F. O., Avolio, B. J., Gardner, W. L., Wernsing, T. S., & Peterson, S. J. (2008). Authentic leadership: Development and validation of a theory-based measure. Journal of Management, 34(1), 89–126.
Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17 (2), 190 – 210.
Anita, R., Abdillah, M. R., & Zakaria, N. B. (2021). Authentic leader and internal whistleblowers: testing a dual mediation mechanism. International Journal of Ethics and Systems, 37(1), 35-52.
Anugerah, R., Anita, R., Sari, R. N., & Zenita, R. (2016). External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment. Journal of Economics, Business and Management, 4 (5), 353-357.
Anugerah, R., Abdillah, M. R., & Anita, R. (2019). Authentic leadership and internal whistleblowing intention: The mediating role of psychological safety. Journal of Financial Crime, 26(2), 556-567.
Avolio, B. J., & Gardner, W. L. (2005). Authentic leadership development: Getting to the root of positive forms of leadership. The Leadership Quarterly, 16, 315-338.
Avolio, B. J., Luthans, F., & Walumbwa, F. O. (2004). Authentic leadership: Theory building for veritable sustained performance. The Gallup Leadership Institute, 2–15.
Avolio, B. J., Gardner, W. L., & Walumbwa, F. O. (2007). Authentic Leadership Questionaire. Palo Alto, California : Mind Garden.
Baron, R. M, and Kenny, D.A., (1986). The moderator – mediator variable distinction in social psychological research: conseptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51 (6), 1173-1182.
Bartol, K. M. (1983). Turnover Among DP Personnel : A Causal Analysis. Communications of the ACM, 26, 807-811.
Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1–11.
Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103(3), 485–496.
Brief, A.P. and Motowidlo, S.J. (1986). Prosocial organisational behaviours. Academy of Management Review, 11 (4), 710-725.
Caillier, J. G. (2015). Transformational leadership and whistleblowing attitudes: Is this relationship mediated by organizational commitment and public service motivation. The American Review of Public Administration, 45 (4), 458-475.
Callahan, E. S., & Dworkin, T. M. (2000). The state of state whistleblower protection. American Business Law Journal, 38(1), 99–175.
Chin, W. W. (1998a). Issues and opinion on Structural Equation Modeling. MIS Quarterly, 22 (1), vii-xvi.
Chin, W. W. (1998b). The Partial Least Squares Approach for Structural Equation Modeling. In G.A. Marcoulides (Ed.), Modern Methods for Busniness Research (pp.295-236), London : Lawrence Erlbaum Associates.
Donnelly, P. D., Quirin, J. J., and O’Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using personal caracteristics. Behavioral Research In Accounting, 15, 87-110.
Edmondson, A. (1999). Psychological safety and learning behavior in work teams. Administrative Science Quarterly, 44 (2), 350–383.
Gardner, W. L., Avolio, B. J., Luthans, F., May, D. R., & Walumbwa, F. (2005). ‘‘Can you see the real me?’’ A self-based model of authentic leader and follower development. The Leadership Quarterly, 16(3), 343–372.
Gatling, A., Kang, H.J.A., Kim, J.S. (2016). The effects of authentic leadership and organizational commitment on turnover intention. Leadership & Organization Development Journal, 37 (2), 181-199.
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.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use off partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40 (1), 414-433.
Hair, Joe, F., Marko, S., Lucas, H., & Volker, G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26 (2), 106-121.
Hannah, S. T., Avolio, B. J., & Walumbwa, F. O. (2011). Relationships between authentic leadership, moral courage, and ethical and pro-social behaviors. Business Ethics Quarterly, 21(4), 555–578.
Henik, E. (2005). Ethical decision-making in the domain of whistleblowing: How issue characteristics affect judgments and intentions. Journal of Business Ethics, 56, 219-230.
Hulland, J., (1999). Use of partial least squares (PLS) in strategic management research : A review of four recent studies. Strategic Management Journal, 20, 195-204.
Kliuchnikov, A. (2011). Leader’s authenticity influence on followers’ organizational commitment. Emerging Leadership Journeys, 4(1), 70-90.
Leroy, H., Anseel, F., Gardner, W. L., & Sels, L. (2015). Authentic leadership, authentic followership, basic need satisfaction, and work role performance: A cross-level study. Journal of Management, 41 (6), 1677-1697.
Leroy, H., Palanski, M. E., & Simons, T. (2012). Authentic leadership and behavioral integrity as drivers of follower commitment and performance. Journal of Business Ethics, 107(3), 255–264.
Liu, S.M., Liao, J.Q., & Wei, H. (2015). Authentic leadership and whistleblowing: mediating roles of psychological safety and personal identification. Journal of Business Ethics, 131 (1), 107-119.
May, D. R., Hodges, T. D., Chan, A. Y. L., & Avolio, B. J. (2003). Developing the moral component of authentic leadership. Organizational Dynamics, 32(3), 247-260.
Moeller, R. (2005) Brink’s modern internal auditing. New Jersey : John Wiley & Sons, Inc.
Mowday, R. T., Steers, R. M., & Porter, R. M. (1979). The measurement of organizational commitment. Journal of Vacational Behavior, 14, 224-227.
Miceli, M. P., & Near, J. P. (1988). Individual and situational correlates of whistle-blowing. Personnel Psychology, 41(2), 267–281.
Miceli, M.P., Near, J.P. and Schwenk, C.R. (1991). Who blows the whistle and why. Industrial and Labor Relations Review, 45, 113–130.
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing. Journal of Business Ethics, 86(3), 379–396.
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). Organisational dessidence : the case of whistle blowing. Journal of Business Ethics, 4, 1-16.
OECD. (2012). Organisation for Economic Co-operation and Develpment. Whistleblower protection: encouraging reporting, Dated July 2012. Retrieved from http://www.oecd.org.
Paino, H., Ismail, Z. and Smith, M. (2014) Modelling dysfunctional behaviour : individual factors and ethical financial decision, Procedia - Social and Behavioral Sciences, 145, 116-128.
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., & Park, M. (2014). The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing. Journal of Business Ethics, 120 (1), 121-129.
Pratt, M. G. (1998). To be or not to be: Central questions in organizational identification. Retrieved from https://www.researchgate.net/publication/232479086.
Porter, L.W., Steers, R.T., Mowday, R.T. and Boulain, P.V. (1974). Organisational commitment, job satisfaction and turnover among psychiatric technicians. Journal of Applied Psychology, 59 (5), 603-609.
Rego, P., Lopes, M.P., Nascimento, J.L. (2016) Authentic Leadership and Organizational Commitment: The Mediating Role of Positive Psychological Capital, Journal of Industrial Engineering and Management, 9 (1), 129-151.
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 information about organization corruption. Work and Occupations, 26(1), 107–128.
Shamir, B., Zakay, E., Breinin, E., & Popper, M. (1998). Correlates of charismatic leader behavior in military units: Subordinates’ attitudes, unit characteristics, and superiors’ appraisals of leader performance. Academy of Management Journal, 41 (4), 387–409.
Solihin, M., Pike, R, Mangena, M & Li, Jing (2011) Goal-setting participation and goal commitment : Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial service organization. The British Accounting Review, 43, 135-146.
Sweeney, P. (2008). Hotlines helpful for blowing the whistle, Financial Executive, 24 (4) (May), 28-31.
Taylor, E. and Curtis, M. (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.
Walumbwa, F. O., Avolio, B. J., Gardner, W. L., Wernsing, T. S., & Peterson, S. J. (2008). Authentic leadership: Development and validation of a theory-based measure. Journal of Management, 34(1), 89–126.
Published
2021-12-31
How to Cite
Adila Restu Adha, & Rizqa Anita. (2021). Whistleblowing Intention Among Government Financial Officers in Indonesia. Jurnal Manajemen Dan Bisnis Terapan, 3(2), 98-110. https://doi.org/10.31849/jmbt.v3i2.9036
Section
Articles
