Pengaruh Tingkat Keseriusan Pelanggaran, Reporting Channel, dan Retaliasi Terhadap Niat Melakukan Whistleblowing

Latar Belakang:Saat ini telah banyak terjadi kecurangan seperti korupsi, pemalsuan laporan keuangan, suap menyuap, dan lain sebagainya. Adanya kasus kecurangan ini menimbulkan banyak kerugian. Oleh sebab itu maka dibutuhkan suatu kebijakan untuk mencegah maupun mengungkap adanya kecurangan salah satunya yaitu dengan menerapkan kebijakan whistleblowing. Kebijakan whistleblowing sudah diterapkan di berbagai perusahaan seperti perusahaan Telkom, Pertamina, Astra Group, Direktorat Jenderal Pajak, dan lain-lain. Namun untuk melakukan whistleblowing seseorang akan dipengaruhi oleh berbagai faktor seperti tingkat keseriusan pelanggaran, reporting channel, dan retaliasi.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keseriusan pelanggaran (rendah dan tinggi), reporting channels (anonymous reporting channel dan non-anonymous reporting channel), dan retaliasi (rendah dan tinggi) terhadap niat melakukan whistleblowing.Metode Penelitian:Pendekatan pada penelitian ini menggunakan eksperimen 2x2x2 between subjects effects dengan 165 subjek penelitian. Subjek dalam penelitian ini adalah mahasiswa S1 Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling. Alat analisis yang digunakan adalah Analysis of Variance (ANOVA).Hasil Penelitian:Hasil penelitian menunjukkan bahwa tingkat keseriusan pelanggaran tidak berpengaruh positif signifikan terhadap niat melakukan whistleblowing, adanya anonymous reporting channel lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing, dan retaliasi rendah lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing. Dalam kondisi tingkat keseriusan pelanggaran tinggi, anonymous reporting channel, dan retaliasi rendah lebih efektif dalam meningkatkan niat seseorang untuk melaporkan tindakan pelanggaran.Keterbatasan Penelitian:Responden pada penelitian hanya terbatas mahasiswa akuntansi FEB UMY angkatan 2018 di mana mahasiswa belum memahami kondisi sesungguhnya yang terjadi dalam dunia kerja.Keaslian/Novetly Penelitian:Penelitian ini merupakan replikasi dari penelitian terdahulu dengan mengganti variabel financial reward dengan tingkat keseriusan pelanggaran dan mengubah subyek serta lokasi penelitian.

The Impact of Internal Audit on Financial Performance of Deposit Money Banks in Nigeria

The main aim of this seminar paper is to investigate the impact of internal audit on financial performance of money deposit banks in Nigeria. The population of this study was 22 commercial license banks in Nigeria in which 16 money deposit banks were sampled using judgmental sampling technique and hypergeometric formula. Primary data with respect to questionnaires were used to collect data. 15 questionnaires were distributed to each sampled bank but in all the 360 questionnaires distributed, 334 questionnaires were correctly retrieved and found usable. The research tools used were Ordinary Linear Regression (OLS) with correlation, Adjusted R Square and Standard Error using IBM SPSS Statistics 20 software. The result(r=28.9%) showed that there was a relationship between internal audit and the profitability of money deposit banks in Nigeria. Also, internal audit reporting channels have a positive effect (r=25.5%) on financial performance of money deposit banks in Nigeria. The study concluded that there was a positive relationship between internal audit and the financial performance of money deposit banks in Nigeria. Likewise, internal audit reporting channels have an effect on financial performance of banks in Nigeria. The study recommended that money deposit banks in Nigeria should strengthen their internal audit and their internal auditing reporting channels as they were both important to their financial performance.

Does sustainability reporting promote university ranking? Australian and New Zealand evidence

Purpose This study aims to investigate the relationship between university rankings and sustainability reporting among Australia and New Zealand universities. Even though sustainability reporting is an established area of investigation, prior research has paid inadequate attention to the nexus of university ranking and sustainability reporting. Design/methodology/approach This study covers 46 Australian and New Zealand universities and uses a data set, which includes sustainability reports and disclosures from four reporting channels including university websites, and university archives, between 2005 and 2018. Ordinary least squares regression was used with Pearson and Spearman’s rank correlations to investigate the likelihood of multi-collinearity and the paper also calculated the variance inflation factor values. Finally, this study uses the generalized method of moments approach to test for endogeneity. Findings The findings suggest that sustainability reporting is significantly and positively associated with university ranking and confirm that the four reporting channels play a vital role when communicating with university stakeholders. Further, this paper documents that sustainability reporting through websites, in addition to the annual report and a separate environment report have a positive impact on the university ranking systems. Originality/value This paper contributes to extant knowledge on the link between university rankings and university sustainability reporting which is considered a vital communication vehicle to meet the expectation of the stakeholder in relevance with the university rankings.

The Availability of Reporting Channels, Tone at the Top, and Whistleblowing Intentions

SOX requires the establishment of anonymous whistleblowing channels for public companies, but private companies are free to implement the channel(s) of their choosing. Although anonymous channels have long been considered a “best practice”, the evidence on their efficacy is mixed, creating confusion as to how private companies should proceed. Additionally, most studies comparing non-anonymous and anonymous channels have used a within-participants design, where both channels are available, limiting their ability to determine the incremental effectiveness of different whistleblowing systems. We find that offering either an anonymous channel or dual channels improves reporting intentions, relative to a non-anonymous channel, but primarily when tone at the top is weak. When tone at the top is strong, reporting intentions are not statistically different across the three systems. We also find no evidence that dual channels improve whistleblowing intentions relative to an anonymous channel, regardless of the tone at the top.

DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

<p><em>This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions. </em></p>

Pengaruh Jalur Pelaporan Dan Power Distance Terhadap Niat Melakukan Whistleblowing

This paper aims at examining the effect of wrongdoing reporting channels (anonymous and non-anonymous). Intention to report fraud via anonymous reporting channel are hypothesized to be higher than through non-anonymous reporting channel. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 152 students of Undergraduate of Accounting in UNP. By using eight-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The intention to report fraud via anonymous reporting channel is higher rather than via non-anonymous reporting channel. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.

EU whistleblowing rules to change in favor of whistleblowers

Purpose To describe the new EU Whistleblowing Directive and its implications. Design/methodology/approach Describes organizations to which the Directive applies, the scope of reportable whistleblowing concerns, whistleblowers’ reporting channels and mechanisms, whistleblower protections, how organizations should respond to whistleblower reports and how organizations should prepare for the new rules. Findings The new Directive will require Member States to create rules for organizations with more than 50 workers, will mandate such organizations to implement whistleblowing hotlines for reporting a broad range of EU law violations, and will contain minimum standards on how to respond to and handle any concerns raised by whistleblowers. Practical implications Organizations in the EU can and should start taking initial steps to prepare for the new rules as soon as possible. There will likely be some differences among whistleblower rules in individual EU Member States. Originality/value Practical guidance from experienced corporate, technology, media, telecommunications and compliance lawyer.