Journal of Accounting and Investment
Vol 19, No 2: July 2018

Employees’ Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable

Tito Agung Yuswono (Graduate School of Management, Universtas Indonesia)
Yanki Hartijasti (Graduate School of Management, Universtas Indonesia)

Article Info

Publish Date
10 Apr 2018

Abstract

Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.

Copyrights © 2018




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Journal Info
Journal of Accounting and Investment
Website

Abbrev

ai

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...