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All Journal Jurnal Reviu Akuntansi dan Keuangan SOCA: Jurnal Sosial Ekonomi Pertanian Juara: Jurnal Riset Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) International Journal of Supply Chain Management JPPI (Jurnal Penelitian Pendidikan Indonesia) Madaniya Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) International Journal of Applied Business and International Management Journal of International Conference Proceedings Asian Journal of Management Analytics Jurnal Inovasi Akuntansi Lantera Widya Jurnal Penelitian Pendidikan Indonesia
Anik Yuesti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.781 KB) | DOI: 10.22219/jrak.v11i1.14558

Abstract

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.
Co-Authors Anggarini, Luh Putu Irma Ayu R. Rumanti, I Gusti Azhari Atul Aini Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Fahmi Poernamawatie Gregorious Paulus Tahu Gregorius Paulus Tahu Gregorius Paulus Tahu I Made Sudiartana, I Made I Nengah Suardhika I Putu Pratama Adiputra Luh Putu Irma Anggarini Maxi Maroep Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Komang Prasiani Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Sumiantari Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Rambu Hunggu Hau Maritu Titis Indah Widyawati Yenny Verawati