The Impact of Collectivism in Relationship between Moral Reasoning and Whistleblowing

  • Arya Samudra Mahardhika Accounting Department, STIE Putra Bangsa Kebumen
  • Anton Prasetyo Management Department, STIE Putra Bangsa Kebumen

Abstract

The purpose of this study was to analyze the impact of collectivism culture on the relationship between moral reasoning and whistleblowing in government organizations in Kebumen District. The sample in this study were 80 treasurers and village financial staff in Kebumen Regency who met the established criteria. This study uses structural equation modeling (SEM) with WarpPls software version 6. The results of hypothesis testing in this study indicate that a high level of moral reasoning has been proven empirically to increase one's tendency to do whistleblowing, however, collectivism has been proven to empirically reduce whistleblowing tendencies; the latest finding is that collectivism has proven to weaken the relations of moral reasoning and whistleblowing.

Published
2019-12-15
How to Cite
MAHARDHIKA, Arya Samudra; PRASETYO, Anton. The Impact of Collectivism in Relationship between Moral Reasoning and Whistleblowing. Jurnal Akuntansi, Manajemen dan Ekonomi, [S.l.], v. 21, n. 3, p. 70-74, dec. 2019. ISSN 2620-8482. Available at: <http://jos.unsoed.ac.id/index.php/jame/article/view/2067>. Date accessed: 28 jan. 2023. doi: https://doi.org/10.32424/1.jame.2019.21.3.2067.
Section
Articles