Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia

Research Article

The Intention to Conduct Internal Whistleblowing During Covid-19: Finding the Influencing Factors

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  • @INPROCEEDINGS{10.4108/eai.18-11-2020.2311639,
        author={Arief Hidayatullah  Khamainy and Moh  Faisol},
        title={The Intention to Conduct Internal Whistleblowing During Covid-19: Finding the Influencing Factors},
        proceedings={Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={BIS-HSS},
        year={2021},
        month={9},
        keywords={internal whistleblowing intention relativism ethical orientation moral intensity organizational commitment professional identity legal protection},
        doi={10.4108/eai.18-11-2020.2311639}
    }
    
  • Arief Hidayatullah Khamainy
    Moh Faisol
    Year: 2021
    The Intention to Conduct Internal Whistleblowing During Covid-19: Finding the Influencing Factors
    BIS-HSS
    EAI
    DOI: 10.4108/eai.18-11-2020.2311639
Arief Hidayatullah Khamainy1,*, Moh Faisol2
  • 1: Accounting Department, Faculty of Economics and Business, Universitas Wiraraja, Indonesia1
  • 2: Accounting Department, Faculty of Economics and Business, Universitas Wiraraja, Indonesia
*Contact email: ariefkhamainy@wiraraja.ac.id

Abstract

This research aims to analyze and examine the effect of each of the variables of ethical relativism orientation, moral intensity, organizational commitment, and professional identity on the intention to carry out internal whistleblowing with legal protection as a moderating variable during the Covid-19 pandemic. The population used in this research were employees of the Government of Sumenep Regency. The samples were determined using purposive sampling method. Data collection used a questionnaire distributed to 100 respondents, but only 75 questionnaires were returned. Data validity test and reliability test were used to test the quality of the data, then the classical assumption test and statistical t test using the SPSS 20 program were used in this research. The results show that the ethical orientation of relativism, moral intensity, organizational commitment, and professional identity are all factors that influence the intention to conduct internal whistleblowing. However, the variable of legal protection can’t moderate these four variables to increase employee intention to conduct internal whistleblowing. The results of this research are expected to be used as new reference material and considerations, especially for the Sumenep Regency Government in the future, regarding several factors that they can maximize in order to encourage each member of the organization to always be motivated to take whistleblowing action.