The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

DOI

10.2991/978-2-494069-21-3_29How to use a DOI?

Keywords

Power Distance; Trust; Professional Commitment; Whistleblowing Intention

Abstract

Whistleblowing is cited by the Association of Certified Fraud Examiners (ACFE) and the Global Economic Crime Survey (GECS) as one of the most effective ways to prevent and combat practices that are contrary to good corporate governance. Thus, Government agencies in Indonesia established a whistleblowing system mechanism as an effort to improve fraud prevention. The implementation of the whistleblowing system mechanism is expected to increase the employees’ confidence to reveal fraud they find in the work environment and also to overcome cultural problems that can hinder whistleblowing activities, such as the high-power distance. The professional commitment variable was tested as an intervening, to further clarify how trust and power distance affect the intention to whistleblowing. This study uses a quantitative method designed to find the factors driving whistleblowing intentions. Samples were obtained by distributing online questionnaires to employees under the Ministry of Finance. A total of 83 data obtained were processed using SmartPLS. The results showed that trust and power distance partially had no effect on Whistleblowing intentions, while organizational commitment had a positive effect on Whistleblowing intentions. Furthermore, it was found that the power distance variable still had no effect on whistleblowing intentions even though it had been mediated by organizational commitment. Trust variable had a positive and significant effect on whistleblowing intentions, after being mediated by organizational commitment variables.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Ika Indriasari
AU  - Zulaikha
PY  - 2022
DA  - 2022/12/09
TI  - The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions
BT  - Proceedings of the 3rd Annual Conference of Education and Social Sciences (ACCESS 2021)
PB  - Atlantis Press
SP  - 267
EP  - 275
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-21-3_29
DO  - 10.2991/978-2-494069-21-3_29
ID  - Indriasari2022
ER  -