The Role of Perception of Organizational Justice and Employee Commitment on Whistleblowing Intention With Job Satisfaction as an Intervening Variable at PT Maybank Indonesia

Authors

  • Nila KUMALASARI University of Semarang, Indonesia
  • Arum Wardhani NUSANDARI University of Semarang, Indonesia
  • Rusmalia DEWI University of Semarang, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v6i5.1549

Keywords:

Perception of Organizational Justice, Organizational Commitment, Job Satisfaction, Intention to Report Violations, Whistleblowing

Abstract

This study aims to analyze the influence of Perceived Organizational Justice and Organizational Commitment on Whistleblowing Intention, with Job Satisfaction as an intervening variable among employees of PT Maybank Indonesia. A quantitative approach was used in this study, collecting data through an online questionnaire distributed to 45 respondents. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results indicate that perceived organizational justice significantly influences whistleblowing intention, but does not significantly influence job satisfaction. Conversely, organizational commitment significantly influences job satisfaction, but does not directly influence whistleblowing intention. Job satisfaction was shown to act as a partial mediator in the relationship between organizational commitment and whistleblowing intention, but did not mediate the effect of perceived organizational justice on whistleblowing intention. These findings provide important implications for organizations to consider aspects of job satisfaction and commitment in an effort to foster a healthy whistleblowing culture. This study also recommends the development of internal policies and a secure reporting system to increase employee participation in whistleblowing disclosures.

Downloads

Download data is not yet available.

References

Abdillah, A., Damayanti, R., & Amiruddin, A. (2021). THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING. Contemporary Journal on Business and Accounting, 1(2), 148-160. https://doi.org/10.58792/cjba.v1i2.14

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes , 50 , 179–211.

Ajzen, I. (2005). Attitudes, Personality, and Behavior (edisi ke-2). New York: Open University Press.

Boot, E. R. (2019). The Ethics of Whistleblowing System. Routledge.

Anggraini, E. S., & Reskino. (2020). Pengaruh organizational justice dan religiosity terhadap employee fraud dengan dimediasi whistleblowing intention. Akuntabilitas: Jurnal Ilmu Akuntansi, 13(2), 165-190. https://doi.org/10.15408/akt.v13i2.16857

Bijker, I., Merken, M., Werdermann, Y., & Ladnar, N. (2023). Influence of Job Satisfaction on Organizational Commitment. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4414222

Ceva, E., & Bocchiola, M. (2019). Is Whistleblowing System a Duty?. Cambridge University Press.

Cohen-Charash, Y., & Spector, P. E. (2001). The Role of Justice in Organizations: A Meta-Analysis. Organizational Behavior and Human Decision Processes, 86(2), 278-321.

Colquitt, J. A. (2001). On the Dimensionality of Organizational Justice: A Construct Validation of a Measure. Journal of Applied Psychology, 86(3), 386-400. https://doi.org/10.1037/0021-9010.86.3.386

Davis, M. (1996). Some Paradoxes of Whistleblowing System. Business & Professional Ethics Journal, 15(1), 3-19.

Dianingsih, T., & Pratolo, S. (2018). Analisis Faktor-Faktor yang Memengaruhi Intensi Pegawai Negeri Sipil untuk Melakukan Tindakan Whistleblowing System: Studi Empiris pada Badan Pemeriksa Keuangan RI dan Pemerintah Kota serta Kabupaten di Daerah Istimewa Yogyakarta. Jurnal Akuntansi dan Auditing Indonesia, 22(3), 145-160.

Desyantoro, I., & Widhiastuti, H. (2021). Motivasi kerja dan kepuasan kerja terhadap kinerja karyawan PT. XYZ melalui disiplin kerja sebagai variabel intervening. Philanthropy: Journal of Psychology, 5(1), 31–46. http://journals.usm.ac.id/index.php/philanthropy/article/view/1359

Dwiyanti, I., & Sariani, N. (2023). Pengaruh Keadilan Organisasi terhadap Kecenderungan Whistleblowing System dalam Organisasi. Jurnal Manajemen dan Bisnis Indonesia, 5(2), 102-117.

Elçi, M., Karabay, M. E., & Akbas, T. T. (2016). The effects of job satisfaction and ethical climate on whistleblowing: An empirical study on public sector. Journal of Global Strategic Management, 10(1), 55-66. https://doi.org/10.20460/JGSM.20161022386

Elias, R. (2008). Auditor Commitment to Whistleblowing: The Impact of Professional Commitment, Organizational Commitment, and Moral Intensity. Journal of Business Ethics, 81(3), 517-532.

Ghozali, I. (2014). Structural Equation Modeling: Metode Alternatif dengan Partial Least Squares (PLS) (4th ed.). Semarang: Badan Penerbit Universitas Diponegoro.

Greenberg, J. (1987). A Taxonomy of Organizational Justice Theories. Academy of Management Review, 12(1), 9–22.

Handayani, R., & Siregar, L. M. (2021). Keadilan Organisasi untuk Menunjang Kinerja Karyawan: Suatu Tinjauan. Biopsikososial, 5(2), 520–537.

Hardani. (2020). Metode penelitian kualitatif & kuantitatif. Satria Karya

Herawati, D., & Sunaryo, T. (2023). The effect of organizational justice on job satisfaction: The mediating role of psychological empowerment. Jurnal Manajemen & Bisnis, 21(2), 123-138.

Herzberg, F. (1959). The Motivation to Work. New York: John Wiley & Sons.

Hoffman, W. M., & McNulty, R. E. (2009). A business ethics theory of whistleblowing: Responding to the $1 trillion question. Bentley University. Retrieved from https://www.researchgate.net/publication/267026051

Hwang, D., Staley, B., Chen, Y., & Lan, J. (2008). Confucian Culture and Whistleblowing by Professional Accountants: An Exploratory Study. Managerial Auditing Journal, 23(5), 504-526.

Kadarisman, Muh (2013) "Analysis on Factors that Influence Job Satisfaction of Government Employees,"BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi: Vol. 18 : No. 3 , Article 7. DOI: 10.20476/jbb.v19i1.1878

Locke, E. A. (1976). The nature and causes of job satisfaction. In M. D. Dunnette (Ed.), Handbook of Industrial and Organizational Psychology (pp. 1297–1349). Chicago: Rand McNally.

Meier, L. L., & Spector, P. E. (2015). Job satisfaction. In Wiley Encyclopedia of Management (Vol. 5). https://doi.org/10.1002/9781118785317.weom050093

Meyer, J. P., & Allen, N. J. (1991). A Three-Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1(1), 61–89.

Miceli, M. P., & Near, J. P. (1992). Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees. Lexington Books.

Nesda, A. S., & Mulyanti, D. (2023). Pengaruh kepuasan kerja terhadap komitmen karyawan di UPTD Puskesmas Sukaraja Kabupaten Sukabumi. Manabis: Jurnal Manajemen dan Bisnis, 2(1), 103–111. https://doi.org/10.54259/manabis

Ningsih, N., Arifuddin, & Usman, A. (2024). The Impact of Attitude, Subjective Norms, Perceived Behavioral Control, and Organizational Commitment on Whistleblowing System Intention: A Moderating Role of Local Culture. International Journal of Ethics and Integrity, 12(1), 45-67.

Novita, L. (2015). Pengaruh Kepuasan Kerja terhadap Intensi Whistleblowing di Perusahaan Swasta di Indonesia. Jurnal Ekonomi dan Bisnis, 20(1), 120-134.

Pitasari, N. A. A., & Perdhana, M. S. (2018). Kepuasan kerja karyawan: Studi literatur. Diponegoro Journal of Management, 7(4), 1–11. Retrieved from http://ejournal-s1.undip.ac.id/index.php/management

Purwaningtias, W., & Aisyah, M. N. (2023). Komitmen Profesional, Komitmen Organisasi, dan Kepuasan Kerja terhadap Niat Whistleblowing. Jurnal Manajemen, 15(1), 95-110.

Robbins, S. P., & Judge, T. A. (2017). Organizational Behavior (17th ed.). Pearson.

Rustriatni, N. W., & Merwati, L. K. (2020). Fraud and Whistleblowing Intention: Organizational Justice Perspective. Jurnal Riset Akuntansi dan Keuangan Indonesia, 5(3), 210. Retrieved from http://jurnal.uma.ac.id/index.php/ak/index

Santoro, D., & Kumar, M. (2018). Speaking Truth to Power: A Theory of Whistleblowing System. Springer.

Saputra, R., Eliza, D., & Sari, M. (2021). Kepuasan Kerja dan Komitmen Organisasi sebagai Faktor Pendorong Whistleblowing. Jurnal Akuntansi dan Auditing, 8(3), 75-89.

Seifert, D. L., Sweeney, J. T., Joireman, J., & Thornton, J. M. (2010). The Influence of Organizational Justice on Accountant Whistleblowing. Accounting, Organizations and Society, 35(7), 707-717.

Seifert, D. L., Stammerjohan, W. W., & Martin, R. B. (2014). Trust, Organizational Justice, and Whistleblowing: A Research Note. Behavioral Research in Accounting, 26(1), 157-168. https://doi.org/10.2308/bria-50587

Sia, L. A., & Tan, T. A. G. (2016). The influence of organizational justice on job satisfaction in a hotel setting. DLSU Business & Economics Review, 26(1), 17-29. https://doi.org/10.58792/cjba.v1i2.14

Somers, M. J., & Casal, J. C. (1994). Organizational Commitment and Whistle-Blowing: A Test of the Reformer and the Organization Man Hypotheses. Group & Organization Management, 19(3), 270. https://doi.org/10.1177/1059601194193003

Spector, P. E. (1997). Job Satisfaction: Application, Assessment, Causes, and Consequences. Thousand Oaks, CA: Sage Publications. https://doi.org/10.4135/9781452231549

Sugiyono. (2010). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Tanor, L. A. O., & Zega, A. (2024). Pengaruh Profesionalisme, Komitmen Organisasi dan Sensitivitas Etika Terhadap Intensi dalam Melakukan Whistleblowing. Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK), 15(1), 14-25. ISSN (e): 2581-2343, ISSN (p): 2086-4264.

Thahir, R. (2023). Pengaruh job satisfaction, fair treatment, cooperativeness terhadap the whistleblowing pada pegawai kantor pusat PT TH Indo Plantations di Jakarta. Journal Transformation of Mandalika, 4(1), 1-10. https://doi.org/10.31258/1607-Article Text-5710-1-10-20230531

Vroom, V. H. (1994). Work and motivation. Jossey-Bass.

Wibisono, A., Faisal, F., & Fuad, F. (2018). Determinan intensi pelaporan pelanggaran: studi empiris pada Direktorat Jenderal Kekayaan Negara. Jurnal Ekonomi Dan Bisnis, 21(2), 203–218. https://doi.org/10.24914/jeb.v21i2.1985

Winardi, R. (2013). The Influence of Organizational Justice on Whistleblowing Intentions. Journal of Business Ethics, 11

Downloads

Published

2025-09-25