Efect Of Perceived Behavior Control and Machiavellian Nature Of Fraud Prevention With Whistleblowing as
InterveningVariable
Riyanto Dwi Nugrohoa,1*, Andi Kartikab,2
aMahasiswa Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas STIKUBANK, Semarang, Indonesia
bDosen Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas STIKUBANK, Semarang, Indonesia
1dwinugrohoriyanto250@gmail.com,2bandikartika@unisbank.ac.id,
*corresponding author
ARTICLE INFO ABSTRACT
Article history:
Received 31 Ags 2022 Revised 6 Sept 2022 Accepted 13 Sept 2022
PT. Cakrawana Furnindo Utama is facing a problem phenomenon, where acts of fraud occur in almost all management lines. This condition occurs because the management of the company itself has not carried out strict and integrated supervision of employees in carrying out their operational activities. This indicates that fraud prevention by companies is still low and needs to be improved. The research objective is to determine the impact of perceived behavior control and Machiavellian behavior partially on whistleblowing and fraud prevention, the impact of whistleblowing on fraud prevention and the role of whistleblowing in mediating the impact of perceived behavior control on fraud prevention and the impact of Machiavellian behavior on fraud prevention. The population and at the same time as the sample are all employees of PT. Cakrawana Furnindo Utama numbered 100 people, using the census method. The data analysis technique is a stepwise linear regression test (Two Stage Least Square). From the results of data analysis, it is known that perceived behavior control and Machiavellian traits partially have a positive and significant impact on whistleblowing, perceived behavior control has no impact on fraud prevention, while Machiavellian traits have a positive and significant impact on fraud prevention, on the other hand whistleblowing has a positive and significant impact on prevention of fraud, whistleblowing does not mediate the impact of perceived behavior control on fraud prevention and whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention.
Copyright © 2023 International Journal of Artificial Intelegence Research.
All rights reserved.
Keywords:
Perceived Behavior Control Machiavellian Traits Whistleblowing Revention Fraud
I. Introduction
Today acts of fraud in various fields are becoming a trending topic. Fraud can be defined as a fraudulent act committed by a person with the aim of obtaining personal benefits regardless of the feelings of other people, where this action is against the law and contrary to the norms in force in society [15]; [46].
Fraud prevention is an integrated form of effort that can suppress fraud (fraud pentagon theory) [25]; Financial and Development Supervisory Agency, 2008). Fraud prevention is very important to prevent acts of fraud in all lines of the organization (prevention), restrain the efforts of parties who try to commit fraud (deference), narrow the space for perpetrators of fraud (disruption), list various activities that have high risks and have weaknesses in internal control (identification) and the existence of sanctions that will be given to the perpetrators of fraud commensurate with the actions they have committed (civil action prosecution) [25]; Financial and Development Supervisory Agency, 2008).
Whistleblowing is an effective way to detect fraud in an organization when compared to internal audits, internal and external controls, one of which is by motivating employees to become whistleblowers.
The impact of whistleblowing on fraud prevention has been studied by several researchers, where the results of whistleblowing have a positive and significant impact on fraud prevention
[4];[40];[17];[34], while the results of Huba's research (2020) show that whistleblowing has no impact on fraud prevention.
Whistleblowing action can be motivated by perceived behavior control and Machiavellian traits possessed by individuals. Perceived behavior control (perceived control over individual behavior) is an individual's ability to carry out behavior on the basis of past experience, competencies possessed and expected obstacles [29]. Perceived behavior control that a whistleblower feels can be estimated by paying attention to behavioral control factors [41]; [35].
Much research has been conducted on the impact of perceived behavior control on whistleblowing, where the results of the research show that perceived behavior control has a significant impact on internal whistleblowing intentions [7];[39];[41];[9]. Meanwhile, research conducted by Karlina (2021) shows that perceived behavior control has no impact on whistleblowing intensity, including other researchers who say the same thing [2].
Apart from perceived behavior control, Machiavellian traits can influence whistleblowing actions. Machiavellian character is a trait possessed by someone who has a tendency to make their own decisions for the sake of economic gain without regard for the interests of others [28]. The results of previous studies which stated that Machiavellian traits had a positive and significant impact on the intention to commit whistleblowing were shown by several researchers [21]; [8];
[37]; [38]; [31]. The conclusions of other studies show that Machiavellian traits do not have an impact on whistleblowing.
Whistleblowing will be effective when there is participation and support from all elements in the organization. In addition to carrying out whistleblowing actions to prevent fraud, perceived behavior control and Machiavellian characteristics also need attention. Several studies on the link between perceived behavior control and fraud prevention have concluded that perceived behavior control has a positive impact on fraud prevention [27]; [6]; [20]. Another conclusion is that perceived behavior control has no impact on fraud prevention [29].
Machiavellian nature will provide fresh air for whistleblowing actions, because it will provide information for the organization on how to effectively provide incentives for employees who are willing to disclose the occurrence of fraud in their organization. The relationship between Machiavellian traits and fraud prevention, among others, shows that Machiavellian traits have a positive and significant impact on fraud prevention [33]; [24], while the conclusion of other studies is that Machiavellian traits do not have an impact on fraud prevention [10], there appears to be a gap between the results of conclusions about the effect of Machiavellian traits on fraud prevention.
Research takes objects at PT. Cakrawana Furnindo Utama, a company engaged in the manufacture of furniture. Based on the results of the initial observations and interviews that have been conducted, it can be described that there has been a problem phenomenon where fraud has occurred in almost all management lines, this indicates that the prevention of fraud by the company is still low and needs to be improved. The aim of this study was to determine the partial impact of perceived behavior control and Machiavellian traits on whistleblowing and fraud prevention, the impact of whistleblowing on fraud prevention and the role of whistleblowing in mediating the impact of perceived behavior control on fraud prevention and the impact of Machiavellian traits on fraud prevention.
Perceived behavior control that a whistleblower feels can be estimated by paying attention to behavioral control factors [41]; [35], including the belief that there are obstacles from the organization to thwart the act of disclosing the fraud. This is the reason why employees are reluctant to do whistleblowing [39]; [41]; [26]. Several studies have been conducted to describe the relationship between perceived behavior control and whistleblowing, where the results of the research show that perceived behavior control has a significant impact on internal whistleblowing intentions [7]; [39];[41]. H1: Perceived behavior control has a positive and significant impact on whistleblowing.
Machiavellian nature will provide fresh air for whistleblowing actions, because it is hoped that it will be able to provide information for the organization on how to effectively provide incentives for employees who will disclose the occurrence of fraud in the organization. The results of the study which stated that Machiavellian traits had a positive and significant impact on the intention to
commit whistleblowing were shown by several researchers [21]; [8]; [37]; [38]; [31]. H2:
Machiavellian traits have a positive and significant impact on whistleblowing.
Perceived behavior control will be able to influence a person's intention to take fraud prevention measures. Fraud is an illegal action carried out by people who are internal or external to an organization in order to gain personal or group benefits, directly or indirectly, which will harm other parties. Perceived behavior control has a positive impact on fraud prevention [27]; [6];[20].
Another conclusion is that perceived behavior control has no impact on fraud prevention [29]. H3:
Perceived behavior control has no impact on fraud prevention.
Someone who has Machiavellian characteristics does not rule out the possibility of committing fraud by manipulating the reports he is working on for personal or group benefits and will not prevent fraud [11]. The link between Machiavellian traits and fraud prevention, among others, shows that Machiavellian traits have a positive and significant impact on fraud prevention [33];
[22]. H4: Machiavellian traits have a positive and significant impact on fraud prevention.
One of the ways that can be taken to prevent fraud from occurring is to carry out whistleblowing, in this case organizational members reveal fraudulent acts within the organization committed by internal and external members of the organization. Whistleblowing will be effective when there is participation and support from all elements in the organization. The relationship between whistleblowing and fraud prevention has been investigated with various results, including whistleblowing actions that have a positive and significant impact on fraud prevention [4];
[40];[17]; [34]. H5: Whistleblowing has a positive and significant impact on fraud prevention.
Someone who has perceived behavior control will have control over the behavior that will be carried out, if certain behaviors will have a positive impact, then they tend to undergo this behavior, as well as prevention of fraud, it will be carried out through whistleblowing actions [7]; [39]; [41].
Previous studies which describe that whistleblowing does not mediate the impact of perceived behavior control on fraud prevention [4]; [40]; [36]. H6: Whistleblowing does not mediate the impact of perceived behavior control on fraud prevention.
Whistleblowing as a means of uncovering fraud will make people who have Machiavellian traits think again about taking fraud prevention measures or vice versa, but if there is a policy from the organization that benefits whistleblowers, fraud prevention measures will be taken [21];; [37]; [38];
[31]. On the other hand, research results stating that whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention have been carried out by several researchers [17]; [34].
H7: Whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention.
II. Method
The research variables used are: a). Independent variables: perceived behavior control (X1) and Machiavellian traits (X2). b). Dependent variable: fraud prevention (Y2). c). intervening variables : whistleblowing(Y1)
The population is all employees of PT. Cakrawana Furnindo Utama with a total of 100 people.
The number of samples was determined using the census method. Data collection techniques:
Interviews, Observations, Questionnaires:
Data analysis techniques include descriptive statistical analysis, quantitive analysis, instrument testing (validity and reliability testing), classical assumption testing, 2 stage linear regression analysis (Two stage Least Sguare), model feasibility testing and path analysis.
III. Result and Discussion
The validity test functions to determine whether the questionnaire used in a study is valid or not [3], while the reliability test is used to determine whether the indicators used to measure a variable are reliable or not. All indicators of the research variables used are valid because they can be used to measure data precisely, where the calculated r value for each indicator > the r table value is 0.197.
The data normality test is used to analyze whether the dependent and independent variables in the regression model have a normal distribution or not [12]. the probability value of each research
variable is greater than 0.05, including perceived behavior control (0.090), Machiavellian traits (0.136), whistleblowing (0.158) and fraud prevention (0.155), it can be concluded that the population is normally distributed.
This multicollinearity test aims to test whether in the regression model there is a correlation between some or all of the independent variables. To carry out the multicollinearity test in the regression model of this study, it will be seen from the tolerance value and Variance Inflation Factor (VIF) [13]. It can be seen that the VIF value of the independent variable is <10 and the tolerance value is > 0.10, so there is no correlation between the independent variables > 0.90. In conclusion, there is no multicollinearity between the independent variables in the regression model.
In this study, the heteroscedasticity test used the Glejser test. This test is carried out by regressing the independent variables to their residual absolute values [13]. The Glejser test results show that the significance value of all the independent variables used includes perceived behavior control (X1) and Machiavellian traits (X2) > 0.05, it can be concluded that there is no heteroscedasticity problem in the data. that the significance values of all independent variables used include perceived behavior control (X1), Machiavellian traits (X2) and whistleblowing (Y1) >
0.05, it can be concluded that there is no heteroscedasticity problem in the data. Stepwise linear regression analysis is used to test for mediating variables between the independent variables and the dependent variable [12]. This analysis was carried out with 2 models or Two Stage Least Square (2SLS).
The regression equation I :
Y1 = 2.041 + 0.318X1 + 0.580 X2 + e The regression equation II ::
Y2 = 0.946+ 0.008X1 + 0.201X2 + 0.746 X3 + e 1) Hypothesis Testing (H1)
The magnitude of the t count of perceived behavior control is 3.374 > t table 1.66055 with sig. t count 0.001 < α = 0.05 (one tail) and the direction is positive, meaning that perceived behavior control has a positive and significant impact on whistleblowing by 0.296 or 29.6 percent, so the first hypothesis (H1) which reads perceived behavior control has a positive and significant impact against whistleblowing is accepted.
2) Hypothesis Testing (H2)
The magnitude of t arithmetic Machiavellian trait 6.296 > t table 1.66055 with sig. t count 0.000
<α = 0.05 (one tail) and the direction is positive, meaning that Machiavellian traits have a positive and significant impact on whistleblowing by 0.553 or 55.3 percent, so the second hypothesis (H2), which reads Machiavellian traits have a positive and significant impact on whistleblowing thank you
3) Hypothesis Testing (H3)
The amount of t count of perceived behavior control is 0.181 < t table 1.66071 with sig. t count 0.857 > α = 0.05 (one tail), meaning that perceived behavior control has no impact on fraud prevention, so the third hypothesis (H3) which reads perceived behavior control has no impact on fraud prevention is accepted.
4) Hypothesis Testing (H4)
The magnitude of t arithmetic Machiavellian trait 3.978 > t table 1.66071 with sig. t count 0.000
<α = 0.05 (one tail) and the direction is positive, meaning that Machiavellian traits have a positive and significant impact on fraud prevention by 0.202 or 20.2 percent, so the fourth hypothesis (H4), which reads Machiavellian traits have a positive and significant impact on Fraud prevention accepted.
5) Hypothesis Testing (H5)
The amount of t arithmetic whistleblowing 15.943 > t table 1.66071 with sig. t count 0.000 > α
= 0.05 (one tail) and the direction is positive, meaning that whistleblowing has a positive and significant impact on fraud prevention by 0.787 or 78.7 percent, so that the fifth hypothesis (H5) which reads whistleblowing has a positive and significant impact on fraud prevention be accepted.
B. Path Interpretation
This path interpretation is used to determine whether there is an influence of the mediating (intervening) dimension of the whistleblowing variable in this research model.
1) Regression Model 1:
- P1 : Unstandardized coefficients beta Perceived Behavior Control : 0.318 - P2 : Unstandardized coefficients beta Machiavellian trait : 0.580
2) Regression Model 2:
- P3 : Unstandardized coefficients beta Perceived Behavior Control : 0.008 - P4 : Unstandardized coefficients beta Machiavellian trait : 0.201
- P5 : Ustandardized coefficients beta Whistleblowing : 0.746 The R square determination:
Regression Model 1 :
- Value of e_1= √(1-R^2 ) = √(1-0.625) = √0.375 = 0.612
- Structural equation as follows: Y1 = 2.041 + 0.318X1 + 0.580 X2 + 0.612 Regression Model 2 :
- Value of e_2 = = √(1-R^2 ) = √((1-0.912) = √0.088 = 0.297
- Structural equation as follows: Y2 = 0.946+ 0.008X1 + 0.201X2 + 0.746 Y1+ 0.297 3) Direct and Indirect Impacts
a. Impact of Perceived Behavior Control on Fraud Prevention a. Direct impact / Direct (X1Y2) = 0.318
b. Indirect impact (X1*Y2) = (0.318)*(0.008) = 0.002544 c. The Effect of Machiavellian Traits on Fraud Prevention a. Direct impact (X2Y2) = 0.201
b. Indirect impact (X2*Y2) = (0.201)*(0.008) = 0.001608 Testing hypotheses 6 and 7 based on the results of path analysis.
4) The Hypothesis (H6)
The conclusion of the sixth hypothesis (H6) which states that whistleblowing does not mediate the impact of perceived behavior control on fraud prevention is acceptable, because the direct impact of perceived behavior control on fraud prevention > the indirect impact of perceived behavior control on fraud prevention through whistleblowing.
5) The Hypothesis (H7)
The conclusion of the seventh hypothesis (H7) which states that whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention is acceptable, because the direct impact of Machiavellian traits on fraud prevention > the indirect impact of Machiavellian traits on fraud prevention through whistleblowing.
C. Coefficient of Determination (R Square)
The coefficient of determination or R square functions to determine the extent to which the model's ability to explain variations in the dependent variable or the dependent variable. The magnitude of the adjusted R square regression model 1 is 0.617. This means that the variation of the dependent variable whistleblowing can be described by the independent variables, namely perceived behavior control and Machiavellian traits of 61.7 percent and the remaining 38.3 percent are affected by other variables outside the regression model. The magnitude of the adjusted R square regression model 2 is 0.910. This means that the variation of the dependent variable fraud prevention can be described by the independent variables, namely perceived behavior control, Machiavellian and whistleblowing traits by 91 percent and the remaining 8 percent are affected by other variables outside the regression model.
IV. Conclusion
Perceived behavior control has a positive and significant impact on whistleblowing.Machiavellian nature has a positive and significant impact on whistleblowing.Perceived behavior control has no impact on fraud prevention.Machiavellian nature
has a positive and significant impact on fraud prevention. Whistleblowing has a positive and significant impact on fraud prevention.Whistleblowing does not mediate the impact of perceived behavior control on prevention fraud. Whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention
A. Limitations
There are limitations to the use of independent variables that are used as a tool for measuring whistleblowing and fraud prevention, namely perceived behavior control and Machiavellian traits.
The object used in this study is a company that is dynamic and engaged in the manufacture of furniture, thus the results of this study cannot be generalized to other companies engaged in the same or different fields, because this research only describes whistleblowing conditions and fraud prevention those at PT. Cakrawana Furnindo Utama Semarang only and cannot be applied to other companies.
The variation of the dependent variable whistleblowing can be described by the independent variables namely perceived behavior control and Machiavellian traits of 61.7 percent and the remaining 38.3 percent are affected by other variables outside the regression model. Likewise, the variation of the dependent variable fraud prevention can be described by the independent variables, namely perceived behavior control, Machiavellian and whistleblowing traits by 91 percent and the remaining 8 percent are affected by other variables outside the regression model.
B. Suggestion
The research object can be expanded not only to 1 company engaged in the manufacture of furniture, but also to several companies engaged in other fields with different locations.
It is better for future research to use other variables that have an impact on whistleblowing, such as attitudes, organizational support, whistleblower protection, subjective norms, organizational commitment and other variables. Besides that, it can also use other variables that have an impact on fraud prevention such as individual morality, the influence of love of money, employee competence, independence and other variables
ayanti and Suardana, 2019; Pamungkas, et al, 2017; Wijaya, et al, 2017). H7: Whistleblowing does not mediate the impact of Machiavellian traits on fraud prevention.
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