PADANG INTERNATIONAL CONFERENCE ON ECONOMIC, EDUCATION, BUSINESS AND ACCOUNTING (PICEEBA), 1ST PICEEBA 2018

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EFFECT OF MORAL REASONING AND GENDER REGULATIONS TOWARDS WHISTLE BLOWING INTENTION
Mayar Afriyenti

Last modified: 2018-06-30

Abstract


Whistleblowing has been regarded as one of the most effective ways to prevent corruption. Various economic, psychological and ethical factors have been investigated as triggering a person's desire to take whistleblowing action. This research develops previous research by examining the influence of moral reasoning and gender toward whistleblowing intention by conducting local government public servants. The research was conducted using a quasi-experiment approach. Variables of moral reasoning were measured using Mach-IV and gender identified based on demografic data of the participants. Data were analyzed using one-way Anova. The results show that the level of moral reasoning significantly influences whistleblowing  intention, while gender does not have a different effect. This finding implies the need for government institutions to build and foster moral standards and codes of conduct in order to support corruption and fraud prevention through whistleblowing mechanisms.  

Keywords


Moral Reasoning, Gender, Whistleblowing, Local Government Apparatus.

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