JEFMS Journal

ABSTRACT:

This study aims to examine and determine the effect of moral intentions, organizational commitment, professional identity and rewards for disclosure of cheating behavior with Islamic work ethics and organizational culture as a moderating variable. This research is a quantitative research with a descriptive approach. The sample used in this study was employees of the Makassar Syariah branch of BNI. The total sample amounted to 72 using purposive sampling techniques. The data analysis method uses multiple regression and moderating regression analysis with the absolute difference value approach. The results of this study indicate that moral intentions, organizational commitment, professional identity and rewards have a positive and significant influence on the disclosure of fraud behavior. The results of research related to moderating variables, Islamic work ethics variables only act as moderating variables in the relationship of moral intentions to the disclosure of fraud behavior. Whereas variable organizational commitment, professional identity and rewards for disclosure of fraudulent behavior are not moderated by Islamic work ethics. Furthermore, the moderating variable of organizational culture is only proven to moderate the relationship of moral intention and also organizational commitment to disclosure of fraudulent behavior. Whereas professional identity and rewards are not moderated by organizational culture.

KEYWORDS:

moral intentions, organizational commitment, professional identity, giving rewards, disclosure of cheating behavior, Islamic work ethics, organizational culture.

REFERENCES:

1) Ahmad. S. Ahmar. Rahimah M. Yunos. King. A. Ahmad and Zuraidah. M. Sanusi. 2014. "Whistleblowing Behavior: The Influence of Ethical Climates Theory". Procedia - Social and Behavioral Sciences. 445-450.

2) Ahyaruddin, M and Mizan, Aznawi. 2017. "The Effect of Moral Reasoning and Ethical Environment Against Tendency to Conduct Whistleblowing". Journal of Accounting and Economics. 7 (1). 1-20.

3) Ajzen I.1991. The theory of planned behavior. Organizational behavior and human decision processes. 50(2). 179-211. Aldulaimi. Saeed Hameed. 2016. "Fundamental Islamic perspective of work ethics". Journal of Accounting Business and Research. 7 (1). 59 - 76.

4) Aliyah, Sitti and Ichwan, Marisan. 2017. "Analysis of Factors Affecting Employee Interest in Performing Whistle-Blowing Actions with Reward Models as Moderating Variables". Journal of Economic and Business Dynamics. 14 (1). 96-117.

5) Alleyne. PM Hudaib. and R. Pike. 2013. "Towards a Conceptual Model of Whole-blowing Intention Among External Auditors". The British Accounting Review. 45 (1). 10-23.

6) Aranya. N. Barack. A. and Amernic. J.1981. "A test of Holland" s theory in a population of accountants ". Journal of Vocational Behavior.19 (1). 15-24.

7) Auliani. M. Maraya and Syaichu. 2016. "Analysis of the Effect of Internal Factors and External Factors on the Level of Troubled Financing at Sharia Commercial Banks in Indonesia for the Period of 2010-2014". Diponogoro Journal of Management. 5 (3). 1-14.

8) Bagustianto, Rizki and Nurkholis. 2013. Factors Affecting the Interest of Civil Servants (PNS) for Taking Whistleblowing Actions. Student Scientific Journal. 3 (1). 1-12.

9) Bertens, Kees. Ethics K. Bertens. Gramedia Pustaka Utama, 1993.

10) Caesar, M. Putri. "Testing the Effectiveness of Reporting Pathways on Structural Models and Reward Models in Encouraging Whistleblowing: Experimental Approaches". National Symposium on Accounting XV, Banjarmasin. 2015.

11) Caillier. J. Gerard. 2017. "An examination of the role of whistle-blowing education plays in the whistle-blowing process".The Social Science Journal. 54 (1) .4-12.

12) Chanzanagh, Hamid Ebadollahi and Akbarnejad, Mahdi. (2011). "The meaning and dimensions of Islamic work ethics: initial validation of a multidimensional IWE in Iranian society". Procedia - Social and Behavioral Sciences. 916-924.

13) Cohen Taya R and Lily. Morse. 2014. "Moral character: What it is and what it does". Research in Organizational Behavior. 34 (1). 43- 61.

14) Cressey. DR 1986. "Why Managers Commit Fraud". Australian & New Zealand Journal of Criminology. 19 (4). 195-209.

15) Edi Joko. (2008). "The Relationship Between Professional Commitment and Anticipatory Socialization With the Ethical Orientation of Accounting Students". Thesis. Semarang: Master of Accounting Science Study Program, Diponegoro University. Eisenberger R, Huntington R, Hutchison S, Sowa D. 1986. "Perceived Organizational Support". Journal of Applied psychology. 71 (3). 500-552.

16) Elias, Rafik. 2008. "Auditing students' professional commitment and anticipatory socialization and their relationship to whistleblowing" .Managerial Auditing Journal. 23 (3). 283 - 294.

17) Fajri, R. Chaterine. 2017. "Effect of Attitude, Subjective Norms, Perceived Behavioral Control, Reward, and Locus of Control on the Intention of Whistleblower Behavior". Thesis, Faculty of Social Sciences, Political Science, Lampung University.

18) Fatimah. Hermin. Arya. H. Darmawan. Euis. Sunarta and Joko. Affandi. 2015. "The Influence of Individual Characteristics Factors and Organizational Culture on Employee Engagement Generation X and Y1". Journal of Management Applications. 13 (3). 402-410.

19) Galih. D. Koencoro. 2013. "Effect of Reward and Punishment on performance: Survey on PT Inka Madiun employees". Brawijaya University Student Journal. 5 (2). 1-15.

20) Gao Lei and Alisa. G. Brink.2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing". Journal of Accounting Literature. 38 (1). 1-13.

21) Ghozali, Imam. Application of Multivariative Analysis with the IBM SPSS 21 Program. Publisher Board of Diponegoro University. Semarang. 2016

22) Harianto, E. Amiartuti, K and Ida, A. Brahmasari. 2016. "Individual Characteristics Model, Corporate Culture, Entrepreneurial Leadership and Reward System for Corporate Entrepreneurship and Its Impact on Manager Performance: Studies in the Protection Industry". Journal of Doctor of Economics. 1 (1). 11 - 22.

23) Hidayat. S. and Tjahjono. HK 2015. "The role of Islamic work ethics in influencing intrinsic motivation. job satisfaction and its impact on organizational commitment (empirical studies at modern boarding schools in Banten) ". Journal of Accounting and Akmenika Management. 12(2). 625-637.

24) Husniati, Sri. 2017. "Factors Influencing Intention to Conduct Internal Whistleblowing (Empirical Study on the Regional Work Unit of Rokan Hulu Regency)". JOM fecon. 4 (1). 1223-1237.

25) Indriantoro N, Supomo B. Business Research and Management Accounting Methodology. BPFE. Yogyakarta. 2011. Jamaluddin, M and Safri, Haliding. 2013. "The Need for the Islamization of Knowledge in Accounting". Journal of Islamic Economics. 6 (1). 10-19

26) Janitra, W. Abhirama. 2017. "The Effect of Ethical Orientation, Professional Commitment, Organizational Commitment, and Ethical Sensitivity to Internal Whistleblowing". JOM Fecon. 4 (1). 1208-1222.

27) Jensen, MC, & Meckling, WH (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3 (4), 305-360.

28) Jones. TM 1991. "Ethical decision making by individuals in organizations: an issue contingent model". Academy of Management Review. 16 (2). 366- 395 Kreshastuti, D. K and Andi, Prastiwi. 2014. "Analysis of Factors Affecting Auditors' Intention to Perform Whistleblowing Actions (Empirical Study at Public Accountant Firm in Semarang)". Diponegoro Journal of Accounting. 3 (2). 1-15.

29) Lestari, R and Rizal, Yaya. 2017. "Whistleblowing and Factors Affecting the Intention to Implement it by the State Civil Apparatus". Accounting journal. 21 (3). 336-350.

30) Mowday RT Steers. RM and Porter. LW1979. "The measurement of organizational commitment". Journal of vocational behavior. 14 (2). 224- 247.

31) Near. JP and Miceli. MP 1995. "Effective Whistle-blowing". Academy of Management Review. 20(3). 679-708

32) Nugraha, Taufiq. 2017. "The Effect of Professional Commitment, Ethical Environment, Machiavellian Nature and Personal Cost on Whistleblowing Intentions with Retaliation as a Moderating Variable". JOM Fecon. 4 (1). 2030-2044.

33) Son, C. Surya, Harlen and Machasin. 2014. "The Effect of Leadership, Motivation and Organizational Culture on Employee Performance in the Regional Development Planning Board (Bappeda) of Dumai City". Journal of Economics. 22 (3). 16-32.

34) Princess. CM 2016. "The Influence of Reporting Paths and the Level of Religiosity on the Intention of Someone to Conduct Whistleblowing". Journal of Accounting and Investment. 17 (1). 42-52.

35) Rustriarini. N. Wayan. Nyoman A. Suryandari and Kadek. S. Nova. 2016. "Red Flags And Fraud Prevention On Rural Banks". Bulletin of Monetary Economics and Banking. 19 (2). 1-30.

36) Sagara. Yusar. 2013. "Professionalism of Internal Auditors and the Intention to Conduct Whistleblowing". Journal of Accounting and Management Research. 2 (1). 34-44.

37) Sari, D. Novita and Herry, Laksito. 2014. "Professionalism of Internal Auditors and the Intention to Conduct Whistleblowing". Diponegoro Journal of Accounting. 3 (3). 1-8.

38) Sari, MMR and Dodik, Aryanto. 2017. "Determinant of Whistleblowing Actions", Journal of Accounting at Udayana University. 12 (1). 84-95.

39) Saud, I. Maulana. 2016. "The Effect of Attitudes and Perceptions of Behavioral Control Against the Intention of Internal External Whistleblowing with the Perception of Organizational Support as a Moderating Variable". Journal of accounting and investment. 17 (2). 209-219.

40) Setiawati L. Putu and Maria. MR Sari. 2016. "Professionalism. Organizational Commitment. Moral Intensity and Accountant Actions Conduct Whistleblowing ". E-Journal of Udayana University Accounting. 17 (1). 257-282

41) Setyawati, I. Komala, A. and Catur, R. Sutrisno. 2015. "Factors Affecting the Intention to Conduct Internal Whistleblowing". Journal of Economics and Business. 17 (2). 22-33.

42) Sofia. A. Nurul. H and Rahmad. Z. 2013. "Empirical Study of the Intention of Whistleblowing Tax Employees". Jaffa.1 (1). 23-38.

43) Somers. J. Mark and Jose. C. Casal. 1994. "Organizational Commitment and Whistle-Blowing A Test of the Reformers and the Organization of Man Hypotheses". Group and Organization Management. 19 (3). 270-284.

44) Sugiyono Qualitative Quantitative Research Methods and R&D. Bandung, Alfabeta. 2012.

45) Sulistiyowati, Eka. 2014. "Analysis of the Effect of Islamic Work Ethics and Employee Satisfaction on Organizational Commitment (Case Study on Baitul Maal Wa Tamwil (BMT) Taruna Sejahtera). Thesis, Salatiga State Islamic College of Religion. Sweeney. P.2008. "Helpful Hotlines for Blowing the Whistle". Financial Executive 24 (4): 28-31.

46) Yulia. A. Winda and Basuki.2016. "Study of Financial Statement Fraud on Banks that are listed on the Indonesia Stock Exchange". Journal of Economics and Business. 1 (2). 187-200.

47) Zakaria, Maheran.2015. "Antecedent Factors of Whistleblowing in Organizations". Prosedia Economics and Finance. 28 (1). 230-234.

48) Zanaria. Y. 2016. "Effect of Audit Professionalism. Moral Intensity for Conducting Whistleblowing (Study on KAP in Indonesia) ". Journal of Acquisitions. 12 (1). 1-12.