scholarly journals Analyzing the effect of financial reward, personal cost and reporting channel on whistleblowing intentions utilizing an experimental study

2020 ◽  
Vol 9 (2) ◽  
pp. 125-132
Author(s):  
Ni Made Mega Abdi Utami ◽  
Gugus Irianto ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Experimental Study ◽  
Experimental Design ◽  
Interaction Effect ◽  
State Universities ◽  
Not Given ◽  
Financial Reward ◽  
Personal Cost ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.

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

2021 ◽  
Vol 5 (2) ◽  
pp. 164-184
Author(s):  
Karinna Heydy Nurhalizah ◽  
Ilham Maulana Saud
Keyword(s):  
Analysis Of Variance ◽  
Financial Reward ◽  
Purposive Sampling ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

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.

scholarly journals Personal Cost of Reporting and Status of Wrongdoer: Experimental Study of Whistleblowing Intention

2019 ◽  
Vol 14 (3) ◽  
pp. 83-105
Author(s):  
Claudia Vinska Vinancia ◽  
◽  
Intiyas Utami ◽  
Nafsiah Mohamed ◽  
◽  
...  
Keyword(s):  
Experimental Study ◽  
Experimental Design ◽  
Internal Control ◽  
Study Program ◽  
Internal Auditor ◽  
Personal Cost ◽  
The Status ◽  
Whistleblowing Intention

Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe. Keywords: personal cost of reporting, status of wrongdoer, whistleblowing intention

scholarly journals Pengaruh Jalur Pelaporan Dan Power Distance Terhadap Niat Melakukan Whistleblowing

2020 ◽  
Vol 2 (4) ◽  
pp. 3419-3433
Author(s):  
Annisa Annisa ◽  
Sany Dwita
Keyword(s):  
Low Power ◽  
Experimental Method ◽  
Unethical Behavior ◽  
Power Distance ◽  
Accounting Ethics ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

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.

scholarly journals DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 21 (1) ◽  
pp. 35
Author(s):  
Sholihun Sholihun ◽  
Harti Budi Yanti
Keyword(s):  
Organizational Commitment ◽  
Positive Influence ◽  
External Auditors ◽  
The Public ◽  
Personal Cost ◽  
Anonymous Reporting ◽  
Negative Effect ◽  
Positive Effect ◽  
Whistleblowing Intention ◽  
Reporting Channels

<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>

Enhancing statistical literacy skills through real life activities enriched with gamification elements: An experimental study

2021 ◽  
pp. 204275302098701
Author(s):  
Ünal Çakıroğlu ◽  
Mustafa Güler
Keyword(s):  
Experimental Study ◽  
Experimental Design ◽  
Positive Impact ◽  
Real Life ◽  
Literacy Skills ◽  
Statistical Literacy ◽  
Instructional Process ◽  
Post Test ◽  
Quasi Experimental ◽  
Teaching Statistics

This study attempts to determine whether gamification can be used as a pedagogical technique to overcome the challenges in teaching statistics. A post-test quasi-experimental design was carried out in gamified and non-gamified groups in order to reveal the effect of gamification elements in cultivating students’ statistical literacy skills. Students in gamified group were also interviewed to understand the function of gamification process. The results suggest that; although gamifying the instructional process had a positive impact on developing students’ statistical literacy in medium and high score students; surprisingly the influence of the gamification to the low- achieved scores were not positive. The positive impact was discussed in accordance with the gradual structure of statistical literacy and suggestions for successful gamification applications due to the context were included.

scholarly journals The differential effects of related and unrelated emotions on judgments about media messages

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Rinaldo Kühne ◽  
Claudia Poggiolini ◽  
Werner Wirth
Keyword(s):  
Experimental Study ◽  
Interaction Effect ◽  
News Article ◽  
Differential Effects ◽  
Media Messages ◽  
Processing Depth ◽  
Main Effect ◽  
The Media ◽  
Media Message

AbstractThe present study investigated the influence of related and unrelated emotions on judgments about a news article. An experimental study was designed to manipulate both the relatedness of an elicited emotion (i. e., anger) to the news article and processing depth. Following mood and emotion effects theory, related anger was expected to have a stronger effect on judgments about the media message than unrelated anger. Processing depth was expected to moderate this effect. The results showed a main effect of relatedness and a main effect of processing depth, but the interaction effect was not found. Implications of the findings for understanding how emotions influence the processing of media stimuli are discussed.

Under Which Conditions are Whistleblowing “Best Practices” Best?

2013 ◽  
Vol 32 (3) ◽  
pp. 171-181 ◽  
Author(s):  
Jian Zhang ◽  
Kurt Pany ◽  
Philip M. J. Reckers
Keyword(s):  
Best Practices ◽  
Audit Committees ◽  
Behavioral Experiment ◽  
Public Companies ◽  
Anonymous Reporting ◽  
Sarbanes Oxley ◽  
Main Effect ◽  
History Of ◽  
Reporting Channel ◽  
Reporting Intentions

SUMMARY: Public companies are required by the Sarbanes-Oxley Act of 2002 to establish an anonymous reporting (whistleblowing) channel for employee reporting of questionable accounting practices. Corporate audit committees are provided flexibility in implementing this requirement and a controversial choice is the type of reporting channel. Most commentators argue that “best practices” call for an externally administered “hotline.” To examine the efficacy of externally administered versus internally administered channels we conducted a behavioral experiment. Our results reveal a significant main effect with reporting intentions being greater if the hotline is administered externally. We then examine whether this finding is robust across selected environmental and employee-specific conditions and find that it is not. Our results suggest that the primary reporting benefits of an externally administered hotline are for organizations with a history of poor responsiveness to whistleblowing and for employees registering relatively low on the proactivity scale. Specifically, we find that an externally administered hotline obtains higher reporting intentions under conditions wherein a previous incidence of whistleblowing notably failed to achieve a good outcome. Also, this effect is only statistically significant for participants registering as relatively low on a “proactivity” scale.

scholarly journals Aluminium induced Intrauterine Growth Retardation - an experimental study

2016 ◽  
Vol 10 (1) ◽  
Author(s):  
Mamoona Nasim
Keyword(s):  
Heavy Metal ◽  
Experimental Study ◽  
Body Weight ◽  
Experimental Design ◽  
Growth And Development ◽  
Intrauterine Growth Retardation ◽  
Control Groups ◽  
Intrauterine Growth ◽  
Aluminum Sulphate ◽  
Pregnant Mice

Present study was carried out to determine the effect of aluminum containing antacid on the intrauterine growth and development of fetus. The duration of exposure was also correlated with the effects on fetal morphology and their weights. Seventy-two pregnant mice were given a daily i.e., dose of 0.7mg/100g of aluminum sulphate for various periods according to the grouping of experimental design. This dose was equivalent to maximum therapeutic dose of aluminum salt for a 70 kg man i.e. 5000mg aluminum/day. Fetal examination was performed on day 20 of gestation. The number of live and dead fetuses in the treated animals was not significantly different from the control groups. Therefore embryo lethality of aluminum cannot be induced. However there was a decrease in fetal body weight that was directly related to the duration of exposure to aluminum sulphate solution. Dissecting microscopic examination showed, the development was arrested in the groups exposed to drugs for longer periods. These results revealed that aluminum is a type of heavy metal, which is teratogenic for mammals even in doses, which are nontoxic for adults.

scholarly journals Kadar Prostaglandin dan Endorfin pada Remaja dengan Dismenore Primer yang diberi Hidroterapi Hangat dan Dingin

2020 ◽  
Vol 12 (1) ◽  
pp. 115-121
Author(s):  
Andi Asrina ◽  
Arsyad Aryadi ◽  
Nilawati Andi
Keyword(s):  
Experimental Study ◽  
Enzyme Linked Immunosorbent Assay ◽  
Primary Dysmenorrhea ◽  
Not Given ◽  
Elisa Kit ◽  
Group Design ◽  
Prostaglandin Level ◽  
Post Test ◽  
Quasi Experimental ◽  
The Mean

This study aims to determine the comparison of prostaglandin and endorphin levels in adolescents with primary dysmenorrhea with and without warm (37-40oC) and cold (18-20oC) hydrotherapy. This quasi-experimental study with a post-test only controls group design was carried out in Islamic Boarding Schools with a sample of 36 young girls divided into 3 groups: 12 teens given warm hydrotherapy, 12 teens given cold hydrotherapy and 12 teens not given intervention (control). Blood plasma is taken after an intervention is given on the first day of menstruation. Examination of prostaglandin and endorphins levels using the enzyme-linked immunosorbent assay (ELISA) kit method. After cold hydrotherapy, the mean levels of prostaglandins in the cold hydrotherapy group were twice higher (569 pg/ml) compared to controls (394 pg/ml). The mean prostaglandin level in the warm hydrotherapy group also showed an increase prostaglandin (437 pg/ml) compared to the control (394 pg/ml). In addition to increasing levels of prostaglandins, increased levels of endorphins also occurred in the group given warm hydrotherapy (154 pg/ml) and the group was given cold hydrotherapy (187 pg/ml) compared to the control (119 pg/ml) p = 0.001. The conclusion in this study is that warm and cold hydrotherapy can increase levels of prostaglandins and endorphins in adolescents with primary dysmenorrhea. However, cold hydrotherapy increases endorphin levels higher than warm hydrotherapy. Key words: Prostaglandin, Endorphin, Hydrotherapy, Primary Dismenorrhea.

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