Kepemimpinan Autentik dan Iklim Etika: Studi Eksperimen Atas Niat Whistleblowing

Abstract

Rampant illegal actions in many companies and organizations such as corruption, misappropriation asset, fraudulent financial reporting, and other similar actions encourage the creation of a disclosure system of unethical behavior (whistleblowing system). This study uses an experimental method with a 2 x 3 matrix design involving 294 students of accounting study program from private universities in Central Java, Bali and Kalimantan. This paper presents the results of laboratory experiment study on authentic leadership and ethical climate in relation to whistleblowing intention. Students acted as Inspectorate staffs in one of cities in Central Java and they were given a treatment to reveal frauds in the procurement of goods. The results of this study indicate that authentic leadership can encourage whistleblowing intention when a leader has an internalized moral perspective. Decision making on whistleblowing intention was based on three types of ethical climate, namely egoism, benevolence, and principal. Of the three ethical climates, the principal ethical climate has the most significant influence on whistleblowing intention because the existing laws, rules, codes of ethics, and professional codes govern one's behavior.