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The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator

Author

Listed:
  • Dona Karlina

    (Sriwijaya University, Palembang, Indonesia)

  • Isni Andriana

    (Sriwijaya University, Palembang, Indonesia)

  • Didik Susetyo

    (Sriwijaya University, Palembang, Indonesia)

Abstract

Fraudulent acts or ethical violations committed by staff or senior management can not only cause serious damage to the company's reputation and operations, but also lead to bankruptcy. According to the Corruption Perception Index and the level of internal ethical violations by staff or management in financial institutions (banks, insurance companies and others), Indonesia in 2018 ranked 90th out of 180 countries worldwide, which indicates the presence of such cases. Violations can occur due to the weaknesses in the internal control system and the low level of integrity of employees. Instead, high employee self-awareness and company motivation to report violations (internal whistle-blowing intentions) can significantly improve the situation. The purpose of the article is to examine the variables that affect the insurance company employees in Palembang when making a decision to whistleblowing (reporting fraud). The variables considered in this study are: attitude, subjective norms, perceived behavioral control. The factor of religiosity in this study is used as a moderator. The sample of the study - 62 respondents, namely employees of insurance companies operating in the city of Palembang (Indonesia). The study results show that factors such as attitude and subjective norms influence the decisions of employees of insurance companies to report fraud. At the same time, the perceived behavioral control does not have a significant impact on the decision-making process. The religiosity of a person also does not affect both the studied variables (attitude, subjective norms, perceived behavioral control) and the whistleblowing intentions.

Suggested Citation

  • Dona Karlina & Isni Andriana & Didik Susetyo, 2021. "The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 130-135, June.
    • Handle: RePEc:iaf:journl:y:2021:i:2:p:130-135
    DOI: 10.33146/2307-9878-2021-2(92)-130-135
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    References listed on IDEAS

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    2. Julia Zhang & Randy Chiu & Liqun Wei, 2009. "Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications," Journal of Business Ethics, Springer, vol. 88(1), pages 25-41, April.
    3. Heungsik Park & John Blenkinsopp, 2009. "Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers," Journal of Business Ethics, Springer, vol. 85(4), pages 545-556, April.
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    More about this item

    Keywords

    attitude; subjective norms; perceived behavioral control; whistleblowing; religiousity;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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