文章基本信息

标题：MORAL REASONING EFFECT AND ORGANIZATIONAL JUSTICE ON WHISTLEBLOWING INTENTIONS
其他标题：EFEK PENALARAN MORAL DAN KEADILAN ORGANISASI PADA NIAT WHISTLEBLOWING
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作者：Kadek Trisna Dwiyanti ; Kadek Trisna Dwiyanti ; Ni Luh Putu Sariani 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2018
卷号：13
期号：2
页码：133-150
DOI：10.24843/JIAB.2018.v13.i02.p07
语种：English
出版社：Universitas Udayana
摘要：This study examines the effect of moral reasoning and organizational justice (distributive, procedural and interactional) on whistleblowing intentions. This study also extends the current literature by examining the interaction effect of moral reasoning and organizational justice on whistleblowing intentions. This study used laboratory experiment with a 3 x 2 x 2 factorial design involving 180 accounting students. Participant’s moral reasoning was measured using Defining Issues Test (DIT). The result found that participant’s moral reasoning level positively affect their propensity to blow the whistle. Furthermore, result of this study also indicate that higher levels of distributive justice, procedural justice and interactional justice increase participant propensity to blow the whistle. This study also found that there is a significant interaction effect of moral reasoning level and organizational justice on whistleblowing intention. This study supports social cognitive theory which states that there is an interaction between individual and situational factors in influencing someone’s behavior. The paper will help auditors, accountants, and policy makers to design policies that encourage whistleblowin.
其他摘要：Penelitian ini menguji pengaruh penalaran moral dan keadilan organisasi (keadilan distributif, prosedural dan interaksional) terhadap niat whistleblowing. Penelitian menggunakan metode eksperimen laboratorium dengan desain faktorial 3x2x2, dan melibatkan
关键词：Moral reasoning; organizational justice; whistleblowing
其他关键词：Penalaran moral; keadilan organisasi; whistleblowing