IARJ

Pengujian keefektifan reward model pada jalur pelaporan non-anonim dalam mendorong whistleblowing: pendekatan eksperimen

Published

Pengujian keefektifan reward model pada jalur pelaporan non-anonim dalam mendorong whistleblowing: pendekatan eksperimen

Rahmatdi
Alumni Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Mahfud Sholihin
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

The purpose of this study is to empirically examine which factor is more influential, reward vis-a-vis retaliation, in affecting whistleblowing intention. We investigate the effect of information on the occurrence of retaliation for previous non-anonymous whistleblower on individuals’ intention to report wrong-doing using non-anonymous reporting channel under reward model. Using an experiment approach, the results shows that when there is retaliation information of previous non-anonymous whistleblower, individual’s intention can be increased by providing anonymous channel, not by providing reward on non-anonymous channel. On the other hand, when there is no retaliation information of previous non-anonymous whistleblower, individual’s intention cannot be increased neither by providing reward nor anonymous channel. Finally, we find that individual’s intention to blow the whistle improves because of the absence of retaliation.
Keywords: Reporting channels, reward, retaliation, whistleblower
3. Rahmatdi dan Mahfud Sholihin


Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)