Pengaruh Dimensi Kultural terhadap Niat Auditor Melakukan Whistleblowing
DOI:
https://doi.org/10.58192/populer.v5i3.5631Keywords:
Auditors, Cultural Dimensions, Hofstede, Organizational Culture, Whistleblowing IntentionAbstract
Whistleblowing is an important mechanism for detecting and exposing fraud, legal violations, and unethical behavior that can harm an organization. An auditor’s intention to engage in whistleblowing can be influenced by cultural factors that shape an individual’s mindset and behavior. This study aims to analyze the influence of cultural dimensions on auditors’ intentions to engage in whistleblowing using Hofstede’s Cultural Dimensions Theory. The cultural dimensions examined include power distance, uncertainty avoidance, collectivism, masculinity, and long-term orientation. This study employs a quantitative approach with a causal research design. The study population consists of auditors working at Public Accounting Firms (PAFs) in Bali Province, while the sample was selected using purposive sampling. Data were collected through a questionnaire, and data analysis was conducted using double linear regression with the aid of SPSS software. The results indicate that uncertainty avoidance and masculinity have a positive and significant effect on auditors’ intention to engage in whistleblowing, whereas collectivism has a negative and significant effect on auditors’ intention to engage in whistleblowing. Meanwhile, power distance and long-term orientation did not have a significant effect on auditors’ intention to engage in whistleblowing. These findings suggest that not all of Hofstede’s cultural dimensions play a role in shaping auditors’ intention to engage in whistleblowing; thus, certain cultural factors are more dominant than other cultural dimensions in influencing auditors’ decisions to report violations.
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