Faktor Motivasional Karyawan dalam Kecenderungan Melakukan Whistleblowing (PT Perusahaan Listrik Negara (Persero) Area Yogyakarta)
Galuh Hesti Wulandari(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Anthony, R. N., & Govindarajan, V. (2003). Management Control System (11th ed.). Boston: McGraw Hill.Arnold, D. F., & Ponemon, L. A. (1991). Internal Auditors Perceptions of Whistle Blowing and the Influence of Moral Reasoning: An Experiment, Auditing. A Journal of Practice and Theory 10, pp. 1–15.Association of Certified Fraud Examiners. (2016). Report to The Nations - On Occupational Fraud and Abuse. Association of Certified Fraud Examiners, Inc.Blenkinsopp, J., & Edwards, M. S. (2008). On Not Blowing The Whistle: Quiescent Silence as An Emotion Episode. Emerald Group Publishing / JAI Press.Brabeck, M. (1984). Ethical Characteristics of Whistle Blowers. Journal of Research in Personality, 18, pp. 41-53.Cohen, T. R., Wolf, S. T., Panter, A. T., & Insko, C. A. (2011). Introducing the GASP scale: A new measure of guilt and shame proneness. Journal of Personality and Social Psychology, pp. 947–966.Connor, S. (2001). The Shame of Being a Man. Textual Practice, pp. 211-230.Cooper, D. R., & Schindler, P. S. (2011). Metode Riset Bisnis. Jakarta: PT Media Global Edukasi.Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective. The Academy of Management Review, 10, pp. 823-836.Dworkin, T. M. (2007). SOX and Whistleblowing. Michigan Law Review. 105(8). pp 1757–1780.Dyck, A., Morse, A., & Zingales, L. (2010, December). Who Blows the Whistle on Corporate Fraud? The Journal of Finance, 65 (6), 2213-2253.Edwards, M. S., Ashkanasy, N. M., & Gardner, J. (2009). Deciding To Speak Up or To Remain Silent Following Observed Wrongdoing: The Role of Discrete Emotions and Climate of Silence. Bingley: Emerald Press.Eisenberg, N. (2000). Emotion, Regulation, and Moral Development. Annual Review of Psychology, 51, pp. 665-697.Elias, R. (2008). Auditing Students Profesional Commitment and Anticipatory Socialization and Their Relationship to Whistleblowing. Managerial Auditing Journal, 23, pp. 283-294.Hair, J. F., Black, W. C., & Babin, B. J. (2010). Multivariate Data Analysis: A Global Perspective. New Jersey: Pearson Education.Ivancevich, J. M., & Matteson, M. T. (1990). Organizational Behaviour and Management (2nd ed.). Richard Irwin, Homewood.Kamus Besar Bahasa Indonesia Online (KBBI). (2012). Diakses September 2016, dari http://kbbi.web.id/ pukul 09.23.Kaplan, E. S., Pany, K., Samuels, J., & Zhang, J. (2012). An Examination of Anonymous and Non-anonymous Fraud Reporting Channels. Advance in Accounting, 28, pp. 88-95.Kim, Y. T. (2010). An Understanding of Shame and Guilt: Psycho-Socio-Spiritual Meaning. Torch Trinity Journal, pp. 218-232.Kohlberg, L. (1969). “Stage and Sequence: The Cognitive-Developmental Approach to Socialization”. In Handbook of19Socialization: Theory in Research, Ed. D.A. Goislin. Boston: Houghton Mifflin.Kreitner, R., & Kinicki, A. (2014). Organizational Behaviour. McGraw-Hill Education.Larasati, M. (2015). Pengaruh Penalaran Moral, Retaliasi Dan Emosi Negatif Terhadap Kecenderungan Individu Untuk Melakukan Whistleblowing (Tesis). Universitas Gadjah Mada. Yogyakarta: Universitas Gadjah Mada.Leary, M. R. (2007). Motivational and Emotional Aspects of the Self. Annual Review of Psychology, pp. 317–344.Leith, K. P., & Baumeister, R. F. (1998). Empathy, Shame, Guilt, and Narratives of Interpersonal Conflicts: Guilt-prone People Are Better at Perspective Talking. Journal of Personality.Liyanarachchi, G., & Newdick, C. (2009). The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence. Journal of Business Ethics, 89(1), pp. 37-57.Mendelhall, W., Beaver, R. J., & Beaver, B. M. (2011). Introduction to Probability and Statistics (14th ed.). Cengage Learning.Miceli, M. P., & Near, J. P. (2002). What Makes Whistleblowers Effective? Three Field Studies. Human Relations, 55(4), pp. 455–479.Miceli, M. P., & Near, J. P. (2005). Standing up or standing by: What predicts blowing the whistle on organizational wrongdoing? Research in Personnel and Human Resources Management, 24, pp. 95-136.Myyry, L. (2003). Components of Morality. Department of Social Psychology, University of Helsinki.Near, J. P., & Miceli, M. P. (1985, February). Organizational Dissidence: The Case of Whistle-blowing. Journal of Business Ethics, 4, pp. 1-16.Parmerlee, M. A., Near, J. P., & Jensen, T. C. (1982). Correlates of Whistle-Blowers' Perceptions of Organizational Retaliation. Administrative Science Quarterly, 27, pp. 17-34.Patel, C. (2003). Some Cross Cultural Evidence on Whistle-blowing as an In ternal Control Mechanism. Journal of International Accounting Research.Ponemon, L. A. (1994). Comments - Whistleblowing as an Internal Control Mechanism: Individual and Organizational Considerations. Auditing: A Journal of Practice ad Theory, pp. 118-30.Ponemon, L. A., & Gabhart, D. R. (1990). Auditor Independence Judgements: A Cognitive-Developmental Model and Experimental Evidence. Contemporary Accounting Research, 7(1), pp. 227-251.Putri, C. M. (2012). The Examination of Reporting Channel Under Structural and Reward Model of Whistleblowing: An Experimental Approach. The Indonesian Journal of Accounting Research, 15(3).Rest, J. (1979). Development in Judging Moral Issues. Minneapolis, MN: University of Minnesota Press.Rona, I. J. (2011, April). The Whistleblower Perspective: Why They Do It, and Why We Need Them. Diambil kembali dari http://www.greenellp.com/ pada tanggal 23 Agustus 2016 pukul 10.32.Schmidt, M. (2005). 'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective. International Review of Law and Economics, 25.20Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research, pp. 75-103.Semendawai, A. H., Santoso, F., Wagiman, W., Omas, B. I., Susilaningtias, & Wiryawan, S. M. (2011). Memahami Whistleblower. Jakarta, Indonesia: Lembaga Perlindungan Saksi dan Korban (LPSK).Surat Edaran Mahkamah Agung (SEMA) Nomor 4 Tahun 2011.Tangney, J. (1991). Moral affect: The Good, The Bad, and The Ugly. Journal of Personality and Social Psychology, pp.598–607.Tangney, J. P. (1995). Shame and guilt in interpersonal relationships. In J. P. Tangney and K. W. Fischer (Eds.), Self-Conscious Emotions: The Psychology of Shame, Guilt, Embarrassment, and Pride. New York: Guilford. pp. 114-390Tangney, J. P. (1995 ). Recent Empirical Advances in the Study of Shame and Guilt. American Behavioral Scientist , pp.1132-1145.Tangney, J. P., Niedenthal, P.M., & Barlow, D.H.. (1998). Are Shame and Guilt Related to Distinct Self Discrepancies? Journal of Personality and Social Psychology, 75 (1), pp. 256–268.Tangney, J. P., Miller, R. S., Flicker, L., & Barlow, D. H. (1996). Are Shame, Guilt and Embarrassment Distinct Emotions? Journal Personal Social Psychology, 70.Tangney, J. P., Stuewig, J., & Mashek, D. J. (2007). Moral Emotions and Moral Behaviour. Annual Review of Psychology.The Institute of Internal Auditors. (2009). Internal Auditing And Fraud. IPPF - Practice Guide. USA.UU No. 13 Tahun 2006 tentang Perlindungan Saksi dan Korban.Wells, M., & Jones, R. (2000). Childhood Parentification and Shame Proneness: A Preliminary Study. The American Journal of Family Therapy, 28, pp. 19-27.Welton, R. E., Davis, J. R., & LaGrone, M. (1994). Promoting the Moral Development of Accounting Graduate Students: An Instructional Design and Assessment. International Journal, 3 (1), pp. 35-50.Xu, Y., & Ziegenfuss, D. E. (2008, June). Reward Systems, Moral Reasoning, and Internal Auditors' Reporting Wrongdoing. Journal of Business and Psychology, 22, pp. 323-331.Yeoh, P. (2014). Whistleblowing: Motivations, Corporate Self-Regulation, and The Law. Journal of Law and Management, 56, pp. 459 - 474.
DOI: https://doi.org/10.22146/abis.v3i1.59312
Article Metrics
Abstract views : 996 | views : 1386Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500