Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan

  • Vania Yunita Setianto Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
  • Intiyas Utami Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
  • Suzy Novianti Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
Keywords: obedience pressure, trust to leader, whistleblowing


The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause  tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions that are considered to deviate their espoused values and morals, they can report to senior managers. This research examines the employees’ tendencies to perform whistleblowing actions when faced with different levels of obedience pressure and trust to leaders. We administered the laboratory study at Satya Wacana Christian University and used 69 bachelor students majoring in accounting as our subjects, generating 60 usable data. We used 2x2 between subject experiment and manipulated the level of obedience pressure (high vs low) and trust to leaders (high vs low). Our results show that subjects experiencing high level of obedience pressure and having higher trust to leader are more likely to perform whistleblowing action.



Tekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam  keadaan tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini menggunakan desain eksperimental 2x2 between subject dengan total 69 subjek mahasiswa yang berperan sebagai karyawan menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk tekanan ketaatan (tinggi dan rendah) dan kepercayaan pada pimpinan (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan tinggi dan kepercayaan pada pimpinan yang tinggi pula maka memperbesar potensi seseorang untuk melakukan tindakan whistleblowing.


Download data is not yet available.

Author Biography

Vania Yunita Setianto, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga

Magister Akuntansi 

Fakultas Ekonomika dan Bisnis

Universitas Kristen Satya Wacana


Arnold, D. F., dan L. A. Ponemon. 1991. Internal auditor’s perception of whistle-blowing and the influence of moral reasoning: an experiment. Auditing: A Journal of Practice and Theory 10 (2): 1-15.

Ashford, S., N. Rothbard., S. Piderit, dan J. Dutton. 1998. Out on a limb: the role of context and impression management in selling gender-equity issues. Journal of Administrative Science Quarterly 43: 23–57

Baird, J. E., dan R. C. Zelin. 2009. An examination of obedience pressure on perception of fraudulent acts and the likehood of committing occupational fraud. Journal of Forensic Studies in Accounting and Business33 (1): 1-14.

Bok, S. 1980. Whistleblowing and professional responsibilities. In D. Callahan & S. Bok (Eds.), Ethics teaching in higher education (pp. 277-295). New York: Plenum Press.

Bowen, R. M., A. C. Call., dan S. Rajgopal. 2010. Whistle-blowing: target firm characteristics and economic consequences. Journal of the Accounting Review 85 (4): 1239 –1271.

Brehm, S. S., dan S. M. Kassin. 1990. Social psychology. Boston, MA: Houghton Mifflin Co.

Brockner, J., P.A. Siegel., P. J. Daly., T. Tyler., dan C. Martin. 1997. When trust matters: the moderating efeect of outcome favorability. Administrative Science Quartely 42: 558-583.

Burger, J. M. 2009. Replicating milgram: would people still obey today? Journal of American Pychologyst 64: 1-11.

Chong, V. K., dan I. Syarifuddin. 2010. The effect of obedience pressure and authorianism on manager’s project evaluation decision. Journal ofAdvances in Accounting, incorporating Advances in International Accounting 26: 185–194.

Coffee, J. C. 1986. Understanding the plaintiff’s attorney: the implications of economic theory for private enforcement of the law through class and derivative actions. Journal of Colomnia Law Review 86: 669-727.

Coffin, B. 2003. Trends in corporate fraud. Journal of Risk Management 50 (5): 1-12.

Colquitt, J. A., B. A. Scott, dan J. A. LePine. 2007. Trust, trustworthiness, and trust propensity: a meta-analytic test of their unique relationships with risk taking and job performance. Journal of Applied Psychology 92 (4): 902–927.

Davis, S., F. T. Dezoort, dan L. S. Kopp. 2006. The effect of obedience pressure and perceived responsibility on management’s accountants’ creation of budgetary slack. Journal of Behavioural Research in Accounting 18: 19-35.

DeZoort, F. T., dan A. T. Lord. 1994. An investigation of obedience pressure effects on auditor’s judgement. Journal of Behavioral Research of Accounting 6.

DeZoort, F. T., dan A. T. Lord. 2001. The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Journal of Accounting, Organizations and Society 26 (3): 215–235.

Dirks, K. T., dan D. L. Ferrin. 2002. Trust in leadership: metaanalytical findings and implications for research and practice. Journal of Applied Psychology 87: 611-628.

Dozier, J. B., dan M. P. Miceli. 1985. Potential predictors of whistle-blowing: a prosocial behavior perspective. Journal of Academy Management Review 10 (4): 823-836.

Exadakylos, F., A. M. Espin., dan P. B. Garza. 2012. Experimental subjects are not different. Available at: http://www.chapman.edu/research-and-institutions/economic-science-institute/_files/WorkingPapers/branas-garza-students-volunteers-and-subjects.pdf

Flores, F., dan R. C. Solomon 1998. Creating trust. Journal of Business Ethics Quarterly 8 (2): 205–232.

Frost, T., D. V Stimpson., dan M. R. C. Maughan. 1978. Some correlates of trust. Journal of Psychology 99: 103–108

Gao, L., O. Janssen., dan K. Shi. 2011. Leader trust and employee voice: the moderating role of empowering leaders behaviors. Journal of Leadership Quarterly, 22: 787-798.

Greenberger, D. B., M. P. Miceli., dan D. J. Cohen. 1987. Oppositionists and group norms: the reciprocal influence of whistle-blowers and co-workers. Journal of Business Ethics, 7: 527-542

Gummer, B. 1985. Committing the truth: whistleblowing, organization dissent, and the honorable bureaucrat. Journal of Administration in Social Work 9: 89-102.

Hoffman, W. M., dan R. E. McNulty. 2014. A business ethics of whistleblowing: responding to the $1 trillion question. part of Whistleblowing in Defense of Proper Action Vol. 18: Transaction Pubsihers New Brunswick (USA) and London (UK): 45-60

Kelman, H. C., dan V. L. Hamilton. 1989. Crimes of obedience: toward a social psychology of authority and responsibility. New Haven, Conn.: Yale University Press.

Liu, S. M., J. Q. Liao, dan H. Wei. 2015. Authentic leadership and whistleblowing: mediating roles of psycologycal safety and personal identification. Journal of Busines Ethics 131: 107-119.

Liyanarachchi, G., dan C. Newdick. 2008. The impact of moral reasoning and retalitation on whistleblowing: New Zealand Evidance. Journal of Business Ethics 89: 37-57.

Marriott, L. 2014. Using student subject in experimental research: a challenge to the practice of using students as proxy for taxpayers. International Journal of Social Research Methodology 17 (5): 503-525.

Mayer, R. C., J. H. Davis, dan F. D. Schoorman. 1995. An integrative model of organizational trust. Academy of Management Review 20: 709–734

McAllister, U. J. 1995. Affect and cognition based trust as foundations for interpersonal cooperation in organizations. Academy of Management Journal 38: 24-59.

Miceli, M.P., J. P. Near., dan J. B. Dozier. 1991. Blowing the whistle on data fudging: a controlled field experiment. Journal of Applied Social Psycology 21 (4): 271-295.

Miceli, M. P., dan J. P. Near. 1992. Blowing the whistle: the organizational and legal implication for companies and employees. New York: Lexington Books.

Miceli, N. S. 1996. Deviant manajer behavior: cost, outcomes, and prevention. Journal of Business Ethics 15: 703-709.

Miceli, M. P., J. R. V. Scotter, J.P. Near, dan M.T. Rehg. 2001. Individual Differences and Whistle-blowing. Academy of Management Proceedings: 1-6.

Milgram, S. 1963. Behavioral study of obedience. Journal of Abnormal and Social Psychology 67: 371-78.

Murphy, P. R., dan M. T. Dacin. 2011. Psychological path way to fraud: understanding and preventing fraud in organization. Journal of Business Ethic 101 (4): 601- 618.

Narasimhan, R. K., dan B. S. Lawrence. 2012. Behavioural integrity: how leader reference and trust matter to workplace outcomes. Journal of Bussines Ethics 111 (2): 165-178.

Nayir, D. Z., dan C. Herzig. 2012. Value orientations as determinants of preference for extemal and anonymous whistleblowing. Journal of Business Ethics 107 (2): 197-213.

Near, J. P., dan M. P. Miceli. 1984. The relationships among beliefs, organizational position, and whistle-blowing status: a discriminate anaylsist. Journal of Academy of Management 27 (4): 687-705.

Near, J. P., dan M. P. Miceli 1985. Organizational dissidence: the case of whistle-blowing. Journal of Business Ethics 4 (1): 1-16.

Near, J. P, dan M. P. Miceli. 1986. Retaliation against whistle-blowers: predictors and effects. Journal of Applied Psychology 71 (1): 137-145.

Palanski, M. E., dan F. J. Yammarino. 2007. Integrity and leadership: clearing the conceptual confusion. Europan Management Journal 25 (3): 171-184.

Prentice, R. A. 2007. Ethical decition making: more needed than good intention. Financial Analyst Journal 63 (6): 17-30.

Rest, J. dan D. Narvaez. 1994. Moral development in the professions: psychology and applied ethics. Lawrence Erlbaum Associations. Hillsdale, New Jersey.

Rothschild, J. dan T. D. Miethe. 1999. Disclosing misconduct in work organization: an empirical analysis of the situational factors that foster whistleblowing. Journal of Research in the Sociology of Work 8 (2): 137-151.

Ryan, K. D., dan D. K. Oestreich. 1991. Driving fear out of the workplace: how to overcome invisible barrier to quality, productivity, and innovation. San Fransisco, CA: Jossey-Bass Publisher.

Schmidt, M. 2005. “Whistle Blowing” regulation and accounting standards enforcement in Germany and Europe – An economic perspective. International Review of Law and Economics 25 (2): 143–168.

Seifert, D. L., J. T. Sweeney., J. Joreiman., dan J. M. Thornton. 2010. The influence of organizational justice on accountant whistleblowing. Journal of Accounting, Organizations, and Society 35 (7): 707-717.

Simon, T. L. 2002. Behaviour integrity: the perceived alignment between manager’s words and deeds as a research focus. Jounal of Organization Science 13 (1): 18-35.
How to Cite
Setianto, V., Utami, I., & Novianti, S. (2016). Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan. Jurnal Ekonomi Dan Bisnis, 19(3), 485-510. https://doi.org/https://doi.org/10.24914/jeb.v19i3.607