{"title":"举报钻石:考虑举报意图的四个要素","authors":"Dwi Defiantoro","doi":"10.47153/afs31.6252023","DOIUrl":null,"url":null,"abstract":"We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.5000,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention\",\"authors\":\"Dwi Defiantoro\",\"doi\":\"10.47153/afs31.6252023\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.\",\"PeriodicalId\":47285,\"journal\":{\"name\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2023-02-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.47153/afs31.6252023\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Abacus-A Journal of Accounting Finance and Business Studies","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.47153/afs31.6252023","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention
We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.
期刊介绍:
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.