个性、违规行为特征和对组织环境的感知是否会成为推动举报意图的因素?

Q2 Business, Management and Accounting
T. Hastuti, Stefani Lily Indarto, Gita Claudia
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引用次数: 0

摘要

本文的目的是考察人格、组织环境感知和违规行为特征对教育机构举报意愿的影响。本研究可望对高等教育的管理工作有所贡献,以保护其组织免于欺诈。人格变量有三个代理,即报告成本感知、控制点和组织承诺。组织环境感知有3个代理变量,即对内部控制制度、组织氛围和组织支持的感知,而欺诈特征由违规状态和违规严重程度代理。本研究的参与者是三宝垄大学的讲师。数据采用随机抽样法从调查中收集。我们向讲师分发了关于举报的问卷,我们有100名参与者。采用SPSS软件对数据进行多元线性回归分析。本研究结果显示,组织氛围和违规程度正向影响检举意愿。同时,组织承诺、违规成本感知、内部控制地、组织支持、内部控制制度和违规现状对举报意愿的影响不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
COULD PERSONALITY, CHARACTERISTICS OF VIOLATIONS, AND PERCEPTIONS OF THE ORGANIZATIONAL ENVIRONMENT BE A FACTOR DRIVING THE WHISTLEBLOWING INTENTION?
The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect their organization from fraud. Personality variable has three proxies, namely perceptions of reporting costs, locus of control, and organizational commitment. The organizational environment perception has 3 proxies, namely the perception of the internal control system, organizational climate and organizational support, while the characteristics of fraud are proxied by the status of the violation and the seriousness of the violation. The participants of this study were lecturers in universities in Semarang. The data were collected from the surveys using random sampling method. Questionnaires on whistleblowing were distributed to lecturers and we get 100 participants. The data was processed use a multiple linear regression with SPSS software. The result of this study showed that the organizational climate and the seriousness of the violation positively affected the whistleblowing intention. Meanwhile, the organizational commitment, perception of the cost of violations, internal locus of control, organizational support, the internal control system and the status of the violation did not significantly affect the whistleblowing intention.
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来源期刊
Business: Theory and Practice
Business: Theory and Practice Business, Management and Accounting-Strategy and Management
CiteScore
5.00
自引率
0.00%
发文量
35
审稿时长
8 weeks
期刊介绍: The journal "Business: Theory and Practice" is published from 2000. 1 vol (4 issues) per year are published. Articles in Lithuanian, English, German, Russian. The Journal has been included into database "ICONDA" and "Business Source Complete".
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