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.

Organizational Determinants of Whistleblowing. A Study of Italian Municipalities

The aim of this paper is to provide a deeper understanding of how to develop whistleblowing systems in public administrations, by focussing on the organisational variables that lead to actual reporting being made. The research is based on an empirical analysis of 400 major Italian municipalities and the whistleblowing systems they have implemented as anti-corruption measures. The results show that actual reporting is positively correlated with the presence of specific whistleblowing procedures as well as training and education programs. Anonymous reporting plays a relevant role.

Patterns of Safety Incidents in a Neonatal Intensive Care Unit

Introduction: Safety incidents preceding manifest adverse events are barely evaluated in neonatal intensive care units (NICUs). This study aimed at identifying frequency and patterns of safety incidents in our NICU.Methods: A 6-month prospective clinical study was performed from May to October 2019 in a German 10-bed level III NICU. A voluntary, anonymous reporting system was introduced, and all neonatal team members were invited to complete paper-based questionnaires following each particular safety incident. Safety incidents were defined as safety-related events that were considered by the reporting team member as a “threat to the patient's well-being” which “should ideally not occur again.”Results: In total, 198 safety incidents were analyzed. With 179 patients admitted, the incident/admission ratio was 1.11. Medication errors (n = 94, 47%) and equipment problems (n = 54, 27%) were most commonly reported. Diagnostic errors (n = 19, 10%), communication problems (n = 12, 6%), errors in documentation (n = 9, 5%) and hygiene problems (n = 10, 5%) were less frequent. Most safety incidents were noticed after 4–12 (n = 52, 26%) and 12–24 h (n = 47, 24%), respectively. Actual harm to the patient was reported in 17 cases (9%) but no life-threatening or serious events occurred. Of all safety incidents, 184 (93%) were considered to have been preventable or likely preventable. Suggestions for improvement were made in 132 cases (67%). Most often, implementation of computer-assisted tools and processes were proposed.Conclusion: This study confirms the occurrence of various safety incidents in the NICU. To improve quality of care, a graduated approach tailored to the specific problems appears to be prudent.

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>

Migrant Agricultural Workers’ Health, Safety and Access to Protections: A Descriptive Survey Identifying Structural Gaps and Vulnerabilities in the Interior of British Columbia, Canada

In this paper, we provide descriptive data that characterize the health, safety, and social care environment of migrant agricultural workers in British Columbia, Canada. Through the administration of surveys (n = 179), we gathered information in three domains: (1) living and working conditions; (2) barriers to rights, health, safety and advocacy/reporting; (3) accessibility of services. Our study confirms what predominantly qualitative studies and Ontario-based survey data indicate in terms of health, legal, and social barriers to care and protection for this population. Our findings also highlight the prevalence of communication barriers and the limited degree of confidence in government authorities and contact with support organizations this population faces. Notably, survey respondents expressed a strong intention to report concerns/issues to authorities while simultaneously reporting that they lacked the knowledge to initiate such complaints. These findings call into question government responses that task the agricultural industry with addressing access and service gaps that may be more effectively addressed by government agencies and service providers. In order to improve supports and protections for migrant agricultural workers, policies and practices should be implemented that: (1) empower workers to independently access health, social, and legal protections and limit workers’ dependence on their employers when help-seeking; (2) provide avenues for increased proactive inspections, anonymous reporting, alternative housing/employment and meaningful 2-way communication with regulators so that the burden of reporting is lessened for this workforce; (3) systematically address breaches in privacy, translation, and adequate workplace injury assessments in the healthcare system. Ultimately, the COVID-19 context has put into sharper focus the complex gaps in health, social and legal services and protections for migrant agricultural workers. The close chronology of our data collection with this event can help us understand the factors that have resulted in so much tragedy among this workforce.

Whistle-Blowing Systems in the Indonesian Ministry of Health: An Evidence of Health Law Reform in Developing Country

Background and Objectives: The current whistleblowing system has not been proven to help limit unethical behavior in organizations. This study examines the influence of the whistleblowing system in the Ministry of Health's civil servants on organizational commitment, organizational culture, whistleblower protection, professional attitudes, internal reporting, external reporting, anonymity, and use of hotlines. Methodology: This research was conducted at the Ministry of Health of the Republic of Indonesia. This study used a quantitative approach with a cross-sectional design. Sampling was carried out using probability sampling techniques with proportional random sampling. The sample population consisted of 98 people at the Directorate General of Health Development, Human Resources Development and Empowerment of the Ministry of Health, the Directorate General of Disease Control and Prevention, and the Directorate General of Pharmacy and Health. Data analysis was performed using chi-square and logistic regression. Results: The results obtained indicate that the intentions of State Civil Servants within the Ministry of Health are related to their perceptions of professionalism and internal reporting. Conclusion: The employees' perceptions of external and anonymous reporting are not related to the purpose of the whistleblowing system for employees of the Ministry of Health's State Civil Apparatus. Suggestion: It is recommended that the Inspectorate General of the Ministry of Health move the reporting mechanism into the Ministry of Health Whistleblowing System application for easy access so that the Inspectorate General establishes standard operating procedures on legal protection and clarification for whistleblowers.

Standing Up or Standing By: Understanding Bystanders’ Proactive Reporting Responses to Social Media Harassment

Social media harassment, a cyberbullying behavior, poses a serious threat to users and platform owners of social media. In this paper, we contextualize the bystander intervention framework and reporting literature to social media in order to understand why bystanders report social media harassment. Our contextualized intervention framework focuses on three sociotechnical aspects—the online social environment, characteristics of the technology platform, and their interplay—that explain bystander reporting on social media platforms. We tested the model using data gathered from active Facebook users. Our findings direct practitioners’ attention to the role of the platform in encouraging bystanders to help stop social media harassment. For policy makers, our findings direct attention to supporting programs that encourage social media users to feel responsible for reporting harassment and making transparent the outcomes of reporting social media harassment using anonymous reporting tools. For platform owners, our findings direct attention to investing in tools that enable anonymous reporting, to fostering a climate that encourages reporting, and to ensuring that all users understand that reporting social media harassment results in swift, effective responses from platform owners. Taken together, we believe our research offer insight into how to build safer and secure social media platforms.

Pengaruh Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.

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.