PENGUJIAN KEEFEKTIFAN REWARD MODEL PADA JALUR PELAPORAN NON-ANONYMOUS DALAM MENDORONG WHISTLEBLOWING: PENDEKATAN EKSPERIMEN
| Main Authors: | , RAHMATDI, , Mahfud Sholihin, Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/127200/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67446 |
Daftar Isi:
- The purpose of this research is to empirically examine participant�s intentions to report wrong-doing using non-anonymous reporting channel under reward model given information about the occurrence of retaliation for previous non-anonymous whistleblower. Based on the reinforcement theory, a behavior can be strengthened by contingently presenting something pleasing, such us reward. Therefore, individual�s intention for whistle-blowing can be encouraged by providing reward to whistleblower. On the other hand, Sarbanes-Oxley Act of 2002 requires that audit committees of public companies establish anonymous reporting channel for questionable accounting or auditing matter. Anonymous channel that can hide the whistleblower identity also encourage individual�s intention for whistle-blowing by minimizing or eliminating potential retaliation. This study is designed using experimental method, with 90 participants who are accounting students. The results shows that while there was retaliation for previous non-anonymous whistleblower, individual�s intention can be encouraged by providing anonymous channel, not by providing reward on non-anonymous channel. While there was no retaliation for previous non-anonymous whistleblower, individual�s intention cannot be encouraged neither by providing reward nor anonymous channel. Individual�s intention has improved because of the absence of retaliation.