WHISTLEBLOWING INTENTION SEBAGAI ALAT ANTIKORUPSI DALAM INSTITUSI KEPOLISIAN

Tri Hartono, Fitra Roman Cahaya

Abstract


Penelitian ini bertujuan untuk menguji hubungan antara whistleblowing judgment, situational factors, dan self efficacy pegawai negeri pada institusi kepolisian terhadap niat untuk melakukan whistleblowing dengan menambahkan pemahaman terhadap konsep good governance sebagai variabel mediating. Hasil statistik menunjukkan bahwa ada hubungan positif antara pemahaman konsep good governance dan niat untuk meniup peluit. Temuan ini menunjukkan bahwa teori planned behavior mampu menjelaskan fenomena niat untuk menjadi whistleblower dalam konteks institusi kepolisian di Daerah Istimewa Yogyakarta. Implikasi utama adalah, anggota kepolisian akan melaporkan kasus korupsi melalui whistleblowing system yang ada jika ia memahami konsep good governance. Implikasi penting lainnya adalah bahwa program pelatihan tata kelola pemerintahan yang baik bagi petugas kepolisian sangat penting untuk dilakukan sehingga whistleblowing dapat digunakan sebagai alat anti-korupsi yang efektif.

Full Text:

PDF

References


Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes. Academic Press. Inc. Vol 50. Hal 179-211.

Andersen, T. B. (2008). E-government as an anti-corruption tool. Department of Economics, University of Copenhagen.

Asongu, S. (2014). Globalization (fighting), corruption and development How are these phenomena linearly and nonlinearly related in wealth effects?. Journal of Economic Studies. Vol 41. No 3. Emerald Group Publishing.

Ayers, S. dan Kaplan, S. E. (2005). Wrongdoing by consultants : an examination of employees reporting intentions. Journal of Business Ethics.

Azra, A. (2010). Islam, corruption, good Governance, and civil society: The indonesian experience. Pluto Journals.

Bandura, A. (1977). Self eficacy: Toward a unifiying theory of behavioral change. Psycholoical review. Vol 84. No 2. Hal 191-215.

Bouville, M. (2007). Whistle-blowing and morality. Journal of Business Ethics. Kluwer Academic Publishers.

Bunget, O. C., Lulia, M., dan Sobolevschi, D. (2009). Ethics and internal audit: whistleblowing issues. Munich Personal RePEc Archive. MPRA Paper No 17312.

Carswell, A. D., dan Venkatesh, V. (2002). Learner outcomes in an asynchronous distance education environment. Int. J. Human-Computer Studies. Vol 56. Hal 475-494.

Cassematis, P. G., dan Wortley, R. (2013). Prediction of Whistleblowing or non-reporting observation: The role of personal and situational factors. J Bus Ethics. Vol 117. Hal 615-634.

Chen, S. C., dan Li, S. H. (2010). Consumer adoption of e-service: Integrating technology readiness with the theory of planned behavior. African Journal of Business Management. Vol 4. No 16. Hal 3556-3563.

Cortina, L. M., dan Magley, V. J. (2003). Raising voice, risking retaliation: events following interpersonal mistreatment in the workplace. Journal of occupational health psychology. Vol 8. No 4. Hal 247-265.

Dorasamy, N. (2013). Good Governance and Whistleblowing: A Case of a Higher Education Institution (HEI) in South Africa. University of Technology. J Soc Sci. Vol 34. No 2. Hal 105-114.

Ertimi, B. E., dan Saeh, M. A. (2013). The Impact of Corruption on Some Aspects of the Economy. International Journal of Economics and Finance; Vol. 5, No. 8; (2013). Published by Canadian Center of Science and Education.

Gao, J., Greenberg, R., dan Wing, B. W. O. (2015). Whistleblowing intentions of lower-level employees: the effect of reporting channel, bystanders, and wrongdoer power status. J Bus Ethics. Vol 126. Hal 85-99.

Ghani, N. A., Galbreath, J., dan Evans, R. (2011). Predicting whistle-blowing intention among supervisors in Malaysia. Annual Summit on Business and Entrepreneurial Studies (ASBES 2011).

Gillet, P. R., dan Uddin, N. (2005). CFO Intentions of Fraudulent Financial Reporting. Auditing: A journal of practice and theory. Vol 24. No 1. Hal 55-75.

Goel, R. K., dan Nelson, M. A. (2013). Effectiveness of whistleblower laws in combating corruption. Bank of Finland Institute for Economies in Transition and the University of Naples.

Indonesia Governance Index. (2015). Kinerja tata kelola pemerintahan. http://www.kemitraan.or.id/igi/. Diakses pada 30 April 2017/.

Kahn, A. S., dan Iqbal, N. (2015). Self-efficacy: a predictor of success. VFAST. Vol. 6. No 2. Hal 19-24.

Kaplan, S. E. dan Whitecotton, S. M. (2001). An examination of auditors reporting intentions when another auditor is offered client employment. Auditing: a journal of practice and Theory. Vol. 20 No. 1.

Macnab, B. R., dan Worhtley, R. (2008). Self-Efficacy as an intrapersonal predictor for internal whistleblowing: A US and Canada Examination. Journal of Business Ethics. Vol. 79. Hal 407-421.

Magnus, J. R. M., dan Viswesvaran, C. (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics (2005).

Ndikumana, L. (2006). Corruption and Pro-Poor Growth Outcomes: Evidence and Lessons for African Countries. Political economy research institute: University of Massachusetts Amherst.

Park, H., dan Blenkinsopp, J. (2009). Whistleblowing as planned behavior – a survey of South Korean police officers. Journal of Business Ethics. Vol. 85. No.4. Hal 545-556.

Prabowo, H. Y. (2016). Sight beyond sight: foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime.

Political and Economic risk consultancy. (2016). PERC’s 2016 report on corruption in Asia. http://asiarisk.com

Ponnu, C. H., Naidu, K., dan Zamri, W. (2008). Determinants of Whistle Blowing. International review of business research papers. Vol 4. No 1. Hal 276-298.

Postolache, A. (2013). Democratic accountability in global governance: the european rhetoric and performance in international security. Vol 13. No 4.

Rasul, A. (2009). Penerapan Good governance di Indonesia dalam upaya pencegahan tindak pidana korupsi. Mimbar hukum. Vol. 21 Nomor 3. Hal 409-628.

Sampaio, D. B. D., dan Sobral, F. (2013). Speak Now or Forever Hold Your Peace? An Essay on Whistleblowing and its Interfaces with the Brazilian Culture. Brazilian administration review. Vol 10. No 4. Hal 370-388.

Schultz, D. P., dan Schultz, S. E. (2009). Theories of personality (9th ed). University of South Florida. Wadsworth, Cengage Learning.

Transparency International. (2013). Percentage of respondents who felt these institutions were corrupt/extremely corrupt in this country/territory.http://www.transparency.org/gcb2013/country?country=indonesia. Diakses pada 30 April 2017.

Transparency International.(2016). Corruption Perceptions Index. https://www.transparency.org/cpi2016/results. Diakses pada 27 April 2017.

Undang-undang nomor 20 tahun (2001) tentang pemberantasan tindak pidana korupsi perubahan atas undang-undang nomor 31 Tahun 1999.

United Nations Development Programme. (1997). Governance for sustainable human development A UNDP policy document.

Winardi, R. D. (2013). The influence of individual and situational factors on lower-level civil servants’ whistle-blowing Intention in Indonesia. Journal of Indonesian economy and business. Vol 28. No 3. Hal 361-376.

Zhang, J., Chiu, R., dan Wei, L. (2008). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethic. Vol 88. No 25. Hal 25-41.


DOI: 10.24127/akuisisi.v13i2.156

DOI (PDF): https://doi.org/10.24127/akuisisi.v13i2.156.g134

Article Metrics

Abstract view : 1384 times
PDF - 1077 times

Refbacks




Creative Commons License
Akuisisi is licensed under a Creative Commons Attribution 4.0 International License

Flag Counter

Web
Analytics View My Stats

Print ISSN : 1978-6581 Online ISSN : 2477-2984

Adress:

Fakultas Ekonomi dan Bisnis (FEB)Universitas Muhammadiyah Metro , Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.

Telephone: (0725)42445-42454

Email: akuisisijurnal@gmail.com