Jurnal Akuntansi Keuangan dan Bisnis
Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis

The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing

Ilham Maulana Saud (Unknown)
Nida Shintya Maulida (Universitas Muhammadiyah Yogyakarta)
Ietje Nazaruddin (Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
19 Jul 2022

Abstract

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.

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Journal Info

Abbrev

jakb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics ...