Does Perceived Organizational Support Have a Moderating Effect on Whistleblowing Intentions?

The purpose of this research was to investigate the impact of Personal Cost (PC), Organizational Commitment (OC), and Perception of Organizational Support (POS) on Whistleblowing Intentions (WI). An online survey of 150 employees in the government sector in Aceh Province was used to obtain data and...

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Veröffentlicht in:2022 International Conference on Decision Aid Sciences and Applications (DASA) S. 746 - 750
Hauptverfasser: Indriani, Mirna, Nadirsyah, Nadirsyah, Dinaroe, Dinaroe
Format: Tagungsbericht
Sprache:Englisch
Veröffentlicht: IEEE 23.03.2022
Schlagworte:
Costs
Data models
Government
Mathematical models
organizational commitment
perception of organizational support
personal cost
whistleblowing intentions
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Abstract The purpose of this research was to investigate the impact of Personal Cost (PC), Organizational Commitment (OC), and Perception of Organizational Support (POS) on Whistleblowing Intentions (WI). An online survey of 150 employees in the government sector in Aceh Province was used to obtain data and the Partial Least Square Structural Equation Model (PLS_SEM) was utilized to test the hypotheses. The findings indicated that the higher the personal cost, the less likely a person wanted to utilize whistleblowing as a technique to prevent fraud, even when there was a feeling of strong organizational support. This study did not indicate that organizational commitment affects whistleblowing intention. Nevertheless, the result did show that a sense of organizational support affected the link between organizational commitment and whistleblowing intention to fraud. This study demonstrated that the impression of organizational support was a mechanism that might influence a person's behavior when committing to action.
AbstractList The purpose of this research was to investigate the impact of Personal Cost (PC), Organizational Commitment (OC), and Perception of Organizational Support (POS) on Whistleblowing Intentions (WI). An online survey of 150 employees in the government sector in Aceh Province was used to obtain data and the Partial Least Square Structural Equation Model (PLS_SEM) was utilized to test the hypotheses. The findings indicated that the higher the personal cost, the less likely a person wanted to utilize whistleblowing as a technique to prevent fraud, even when there was a feeling of strong organizational support. This study did not indicate that organizational commitment affects whistleblowing intention. Nevertheless, the result did show that a sense of organizational support affected the link between organizational commitment and whistleblowing intention to fraud. This study demonstrated that the impression of organizational support was a mechanism that might influence a person's behavior when committing to action.
Author Nadirsyah, Nadirsyah
Indriani, Mirna
Dinaroe, Dinaroe
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  email: dinaroe@unsyiah.ac.id
  organization: Syiah Kuala University,Accounting Department,Banda Aceh,Indonesia
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SubjectTerms Costs
Data models
Government
Mathematical models
organizational commitment
perception of organizational support
personal cost
whistleblowing intentions
Title Does Perceived Organizational Support Have a Moderating Effect on Whistleblowing Intentions?
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