Apakah insentif keuangan dan persepsi keseriusan berpengaruh terhadap keputusan aparatur sipil negara melakukan whistleblowing?

Andrey Hasiholan Pulungan, Indri Afriani, Albert Hasudungan

Abstract


Abstract: This study aims to examine the influence of perception of seriousness and financial incentives on public officers’ decisions to conduct whistleblowing to external parties. Two independent variables in this study, perception of seriousness and financial incentives, are based on extrinsic-intrinsic motivation theory. This research used the experimental between-subject method so there were two types of questionnaire distributed to public officers in three different public institutions, selected by using the convenience sampling method. The ancova test results show that public officers’ decisions to report violations is influenced by the seriousness of the violation. Meanwhile, the impact of financial incentives on whistleblowing intentions is insignificant. The interaction between perceptions of seriousness and financial incentives also indicates that regardless of the existence of monetary rewards, the more serious a violation is, the greater the intention of public officers to report violations. This study contributes to academic literature and policymakers. It extends fraud detection literature and provides evidence to policymakers about the impact of perception of seriousness and financial incentives on public officers’ intention to report fraud.

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh persepsi keseriusan dan insentif keuangan terhadap keputusan aparatur sipil negara (ASN) melakukan whistleblowing kepada pihak eksternal. Kedua variabel independent yang diuji di dalam penelitian ini, yaitu persepsi keseriusan dan insentif keuangan, didasarkan pada teori motivasi ekstrinsik-intrinsik. Penelitian ini menggunakan metode experimental between-subject sehingga ada dua jenis kuesioner disebarkan ke ASN di tiga institusi yang berbeda. Responden hanya diperbolehkan mengisi salah satu kuesioner. Pemilihan responden dilakukan dengan menggunakan metode convenience sampling. Hasil uji ancova memperlihatkan bahwa keputusan aparatur sipil negara dalam melaporkan pelanggaran dipengaruhi oleh seberapa serius pelanggaran tersebut (persepsi keseriusan). Dampak insentif keuangan terhadap intensi whistleblowing tidak signifkan. Interaksi antara persepsi keseriuan dan insentif keuangan mengindikasikan bahwa terlepas dari keberadaan imbalan moneter, semakin serius suatu pelanggaran, semakin besar pula intensi ASN melaporkan pelanggaran. Studi ini berkontribusi pada literatur akademis dan pembuat kebijakan. Penelitian ini memperdalam literatur mengenai pendeteksian kecurangan dan memberikan bukti kepada pembuat kebijakan mengenai dampak persepsi keseriusan dan insentif keuangan terhadap intensi aparatur sipil negara untuk melaporkan kecurangan.

Keywords


whistleblowing; public officer; financial incentive; perceived seriousness; aparatur sipil negara; insentif keuangan; persepsi keseriusan

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DOI: http://dx.doi.org/10.17977/um004v7i12020p1

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