Javanese Culture, Retaliation, and Whistleblowing Action: A Study in Java Island, Indonesia
Abstract
The purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.
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Cherry, J. (2006), “The impact of normative influence and locus of control on ethical judgments and intentions: a cross cultural comparison”, Journal of Business Ethics, Vol. 68, pp. 113-32.
Dandekar, N. (1991), “Can whistleblowing be fully legitimated? A theoretical discussion”,
Business and Professional Ethics Journal, Vol. 10, pp. 89-108.
Greenberger, D.B., Miceli, M.P. and Cohen, D.J. (1987), “Oppositionists and group norms:
the reciprocal influence of whistleblowers and coworkers”, Journal of Business Ethics,Vol. 6, pp. 527-42.
Hwang, D.B.K. and Baker, R.L. (2000), “A study of guanxi and its impacts on Chinese accounting”, Proceedings of Global Awareness Society International Conference, New York,NY, May.
Hwang, D.B.K. and Baker, R.L. (2003), “Recent financial miscues and accounting reforms in the USA”, Proceedings of Global Awareness Society International Conference. Washington, DC,May.
Hwang, D.B.K. and Staley, A.B. (2005), “An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China”, Managerial Auditing Journal,Vol. 20 No. 3, pp. 227-34.
Hwang, D.B.K., Baker, R.L. and Tang, Q. (2000), “A study of the emerging issues surrounding auditing practices in China”, Journal of Global Awareness, Vol. 1 No. 1, pp. 18-27.
Kao, J. (1993), “The worldwide web of Chinese business”, Harvard Business Review, March/April,pp. 24-36.
Keenan, J.P. and McLain, D.L. (1992), “Whistleblowing: a conceptualization and model”, Academyof Management Best Papers Proceedings, August 10-12, pp. 348-52.
Lacayo, R. and Ripley, A. (2003), “Persons of the year”, Time, January 6, pp. 38-9.
Miceli, M.P. and Near, J. (1992), Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees, Lexington Books, Riverside, NJ.
Miceli, M.P., Dozier, J.B. and Near, J.P. (1991), “Blowing the whistle on data finding: a controlled field experiment”, Journal of Applied Social Psychology, Vol. 21, pp. 271-95.
Noveria. (2006). Pengaruh Profesionalisme Auditor Internal terhadap Work Outcome Audior Internal. Skripsi. Tidak Dipublikasikan. UNPADBandung
Novita, Sari, Devi. (2014),“Profesionalisme Internal auditor dan intensi melakukan Whistleblowing”, Diponegoro Journal of Accounting, Volume 03, Nomor 03.
Ponemon, L.A. (1994), “Whistle-blowing as an internal control mechanism: individual and organizational considerations”, Auditing: A Journal of Practice & Theory, Vol. 13 No. 2, pp. 118-30
Sukmawati, Ni. Luh Gede, dkk. 2014. Pengaruh etika profesi, kecerdasan intelektual, kecerdasan emosional dan kecerdasan spritual terhadap opini audit (Studi empiris pada Kantor Akuntan Publik Wilayah Bali. e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Vol:2 No:1 Tahun 2014)
Time Magazine (2003), “The interview”, Time Magazine, Vol. 160, December 30, 2002/January 6,2003, p. 58.
Tugiman, Heru. (2019). Budaya jawa dan mundurnya presiden suharto. Kanisius, Yogyakarta.
Weltzein Hovik, V.H. (2007), “East meets west: tacit messages about business ethics in storiestold by Chinese managers”, Journal of Business Ethics, Vol. 67, pp. 457-69.
Zhang, Y. and Zhang, Z. (2006), “Guanxi and organizational dynamics in China: a link between individual and organizational levels”, Journal of Business Ethics, Vol. 67, pp. 375-92.
Published
2022-01-28
How to Cite
WASPODO, Lego.
Javanese Culture, Retaliation, and Whistleblowing Action: A Study in Java Island, Indonesia.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 6, n. 2, p. 13-23, jan. 2022.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/5348>. Date accessed: 14 mar. 2025.
doi: https://doi.org/10.32424/1.sar.2021.6.2.5348.
Section
Articles
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