The Intention to Conduct Internal Whistleblowing During Covid-19 : Finding the Influencing Factors
Arief Hidayatullah Khamainy1, Moh. Faisol2

1,2 Accounting Department, Faculty of Economics and Business, Universitas Wiraraja, Madura, Indonesia.


Abstract

Whistleblowing is a very important thing, but in fact the intention to carry out this practice is still rare in Indonesia, because most of them prefer to remain silent rather than have to report fraud in the hope that they feel more secure in their position if they do not carry out the practice. This research aims to analyze and examine the effect of each of the variables of ethical relativism orientation, moral intensity, organizational commitment, and professional identity on the intention to carry out internal whistleblowing with legal protection as a moderating variable during the Covid-19 pandemic. The population used in this research were employees of the SKPD of the Government of Sumenep Regency. The samples were determined using purposive sampling method. Data collection used a questionnaire distributed to 100 respondents, but only 75 questionnaires were returned. Data validity test and reliability test were used to test the quality of the data, then the classical assumption test and statistical t test using the SPSS 20 program were used in this research. The results show that the ethical orientation of relativism, moral intensity, organizational commitment, and professional identity are all factors that influence the intention to conduct internal whistleblowing. However, the variable of legal protection can^t moderate these four variables to increase employee intention to conduct internal whistleblowing. The results of this research are expected to be used as new reference material and considerations, especially for the Sumenep Regency Government in the future, regarding several factors that they can maximize in order to encourage each member of the organization to always be motivated to take whistleblowing action. This is done considering the important role of whistleblowers in eradicating and disclosing any potential fraudulent acts.

Keywords: Internal Whistleblowing Intention- Relativism Ethical Orientation- Moral Intensity- Organizational Commitment- Professional Identity- Legal Protection.

Topic: Economics

BISMAS 2020 Conference | Conference Management System