Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-Based Organization
DOI:
https://doi.org/10.35590/jeb.v5i1.682Keywords:
Whistleblowing, Faith-Based Organization, Religious, Financial IncentivesAbstract
Whistleblowing, nowadays, is a common practice many organizations to detect fraud. This research aims to analyze the extent of the effect of financial incentives on employees’ intentions in faith-based organizations (FBO) to do whistleblowing. Individuals who works in FBO have different characteristics from individuals who work in profit-oriented companies. One of the characteristic uniqueness of employees who work in FBO is their motivation to work is more driven by religious values rather than financial incentives. Using the between-group subjects design, the results shows that religious and financial incentives affect the intentions of FBO employees to report fraud.
References
ACFE Indonesia Chapter, 2017. Survey Fraud Indonesia 2016, Jakarta: ACFE Indonesia Chapter. Andon, P. et al., 2018. The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics, 151(1), pp. 165-178.
Association of Certified Fraud Examiner, 2018. Report to The Nations: 2018 Global Study on Occupational Fraud and Abuse, New York: ACFE.
Bart, V., Trevino, L. K. & Shapiro, D. L., 1993. Peer Reporting of Unethical Behavior: The Justice Evaluations and Social Context Factors. Journal of Business Ethics, 12(4), pp. 253-263.
Bassous, M., 2015. What are the Factors that Affect Worker Motivation in Faith-Based Nonprofit Organizations? VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 26(1), pp. 355-381.
Clarke, G., 2006. Faith Matters: Faith Based Organisations, Civil Society and International Development. Journal of International Development, Volume 18, pp. 835-848.
Clarke, M. & Ware, V.-A., 2015. Understanding Faith-Based Organizations: How FBOs are Contrasted with NGOs in International Development Literature. Progress in Development Studies, 15(1), pp. 37-48.
Curtis, M. B. & Taylor, E. Z., 2009. Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics. Accounting and Public Interest, Volume 9, pp. 191-220.
Donahue, M. J., 1985. Intrinsic and Extrinsic Religiousness: Review and Meta-Analysis. Journal of Personality and Social Psychology, 48(2), pp. 400-419.
Ebaugh, H. R., Pipes, P. F., Chafetz, J. S. & Daniels, M., 2003. Where's the Religion? Distinguishing Faith-Based from Secular Social Service Agencies. Journal for the Scientific Study of Religion, 42(3), pp. 411-426.
Lei, G. & Brink, A. G., 2017. Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, Volume 38, pp. 1-13.
Longenecker, J. A., McKinney, J. A. & Moore, C. W., 2004. Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study. Journal of Business Ethics, 55(4), pp. 371-384.
Mesmer-Magnus, J. R. & Viswesvaran, C., 2008. Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliations. Journal of Business Ethics, 62(3), pp. 277-297.
Monsma, S. V., 2012. Pluralism and Freedom: Faith Based Organization in a Democratic Society. Plymouth: Rowman & Littlefield Publishers, Inc.
Nayir, D. Z. & Herzig, C., 2012. Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. Journal of Business Ethics, 107(2), pp. 197-213.
Near, J. P. & Miceli, M. P., 1985. Organizational Dissidence: The Case of Whistle-Blowing. Journal of Business Ethics, 4(1), pp. 1-16.
Near, J. P. & Miceli, M. P., 1995. Effective Whistle-Blowing. The Academy of Management Review, 20(3), pp. 679-708.
SHRM, 2017. Employee Job Satisfaction and Engagement: The Doors of Opportunity Open, s.l.: Society for Human Resource Management.
Smith, S. R. & Sosin, M. R., 2001. The Varieties of Faith-Related Agencies. Public Administration Review, 61(6), pp. 651-670.
Stikeleather, B. R., 2016. When do Employers Benefit from Offering Workers a Financial Reward for Reporting Internal Misconduct? Accounting, Organizations and Society, Volume 52, pp. 1-14.
Swimberghe, K., Flurry, L. A. & Parker, J. M., 2011. Consumer Religiosity: Consequences for Consumer Activism in the United States. Journal of Business Ethics, 103(3), pp. 453-467.
The Institute of Internal Auditors, 2009. IPPF Practice Guide - Internal Audit and Fraud, Florida: The Institute of Internal Auditors.
Trevino, L. K. & Victor, B., 1992. Peer Reporting of Unethical Behavior: A Social Context Perspective. The Academy of Management Journal, 35(1), pp. 38-64.
Valentinov, V., 2007. The Property Rights Approach to Nonprofit Organization: The Role of Intrinsic Motivation. Public Organization Review, 7(1), pp. 41-55.
Weaver, G. R. & Agle, B. R., 2002. Religiosity and Ethical Behavior in Organizations: A Symbolic Interactionist Perspective. The Academy of Management Review, 27(1), pp. 77-97.
Woodrum, E., 1988. Determinants of Moral Attitudes. Journal for the Scientific Study of Religion, 27(4), pp. 553-573.
Worthington, Jr., E. L. et al., 2012. The Religious Commitment Inventory-10 (RCI-10). [Online] Available at: https://www.midss.org/sites/default/files/rci-10_scoring_and_norms.pdf [Accessed 6 August 2018].
Xu, Y. & Ziegenfuss, D. E., 2008. Reward Systems, Moral Reasoning, and Internal Auditors’ Reporting Wrongdoing. Journal of Business and Psychology, 22(4), pp. 323-331.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a Creative Commons Attribution 4.0 International License.









