Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing?

S A R I P A T I Vol. 13 | No. 3 ISSN: 2089-6271 | e-ISSN: 2338-4565 | https://doi.org/10.21632/irjbs Claudia Tompunu1, Frisky Jeremy Kasingku2, Ika Prayanthi2 1. PT Triputra Energi Megatara, Menara Kadin Indonesia Lt. 20, Jl. H. R. Rasuna Said Kav. 2&3, Setia Budi, Jakarta, 12950 2. Departement of Economics and Business, Universitas Klabat, Jl. Arnold Mononutu, Airmadidi Bawah, Kec. Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara 95371

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.  (Prabowo & Cooper, 2016).
According to Fagbemi (2017), unethical practices such as accounting fraud and corruption have become one of the biggest problems that must be faced by every entity. Based on that theory, Miceli and Near (2005) state that the most effective stakeholders to reduce the occurrence of unethical behaviors are the member of the organization itself.
It means that employees play an important role in the prevention of fraud in an entity. Reporting on unethical actions by someone within the company to a party who can take action on the violation is known as whistleblowing (Miceli & Near, 1985).
According to Tadu and Mukonya (2016), being a whistleblower is not easy, therefore, some people will not dare to inform fraud or deception occurring within their organization to the company management. According to Jalilvand (2017), a whistleblower has the potential to be threatened with job layoff or experiencing various other forms of retaliation. Since there is still the potential risk of retaliation, then it can affect one's intention to take the decision to do the whistleblowing.
Consequently, it takes courage and determination for someone to do whistleblowing.
Several previous studies have tried to find out what influences one's intention to do whistleblowing, among them is the strong commitment of someone to his profession which can become the reason for him or her to do whistleblowing. In a study conducted by Kaplan and Whitecotton (2001), they found a positive influence between professional commitment and the intention of an auditor to perform whistleblowing. Those results are supported by a study conducted by Elias (2008) where professional commitment affected the intention of auditing students to do whistleblowing. However, different results are shown in the study of Siallagan, Rohman, Januarti, and Din (2017), there is no significant effect between professional commitment and one's intention to do whistleblowing.
In addition to professional commitments, there are other factors that can influence one's intention to do whistleblowing, which is anticipatory socialization.
In a study conducted by Elias (2008), he found that one's anticipatory socialization influences his intention to do whistleblowing. However, it is different from the results obtained by Jalil (2014), in which the anticipatory socialization does not influence one's intention to do whistleblowing.
Furthermore, there are also gender differences that can influence someone in terms of decision making, orientation, and evaluation which require moral and ethical considerations (Loo, 2002).
According to Ahmad, Smith, and Ismail (2012), their study found that women and men tend to be different in terms of ethics and behaviors. Based on the differences in the behavior, some researchers conducted studies related to the intention to do whistleblowing seen from the gender factor. The result is that male accountants tend to do the act of whistleblowing compared to female accountants (Liyanarachchi & Adler, 2011). However, it is different from the study results of Seifert, Sweeney, Joireman, and Thornton (2010) who found out that women tend to do whistleblowing than men.
By still having inconsistency results of previous studies, this research aims to re-examine the phenomena, whether professional commitment and socialization anticipatory may influence the intention of individuals to do whistleblowing or not.
According to Davis (1996), there are two theories in whistleblowing which are standard theory and complicity theory. The standard theory states that when analyzing a case, a whistleblower must take into himself before he reveals the error to the public.
While the complicity theory is when someone is morally obliged to reveal what he knows to the public.
Whistleblowing is a system of information disclosure about an action that is considered to contain a violation of the law such as corruption and unethical behavior and fraud by an employee within a company (Vinten, 2000). Perks and Smith (2008) state that whistleblowing occurs when an employee found an error in his organization, and then report it to the public or authorities. According to the National Committee on Indonesian Governance Policy in the book of Whistleblowing Reporting Guidelines (2008), it states that a person who reports a violation or act of fraud is called whistleblower. As for the reason an employee becomes a whistleblower is when he feels that there is an error or fraud that may harm the organization, its employees, as well as the outside community (Jalilvand, Vosta & Yasini, 2017).

Professional Commitment
Professional commitment is a form of responsibility, a sense of awareness, and an attitude to defend the values contained in a profession, making an individual capable of forming a strong commitment (Elias, 2008). Garman (2006)  Research conducted by Elias (2008) found that professional commitment significantly influences the intention of auditing students to do whistleblowing. This result is supported by the findings of Mela, Fito, Zarefar, and Andrew (2015) where there is a significant difference between professional commitment and the intention of auditing students to do whistleblowing. Meanwhile, Kaplan and Whitecotton (2001) conducted a study of accountants found that the higher the level of professional accountants, the greater the tendency to do whistleblowing.
However, different results are shown in a study conducted by Yetmar and Eastman (2000) where professional commitment does not influence the intention of accountants to do whistleblowing.
The results are in line with a study from Siallagan, Rohman, Januarti and Din (2017)  According to Elias (2008) anticipatory socialization is the formation of beliefs and attitudes adopted by a particular group as their preparation to become a part of the particular group. Meanwhile, Merton and Rossi (1968) define anticipatory socialization as the adoption process of one's attitudes and beliefs of a particular group or culture before he becomes a member of the particular group. Garavan and Morley (1997) suggest that anticipatory socialization is the result of all the learning that one gets before entering the world of work.

METHODS
This study uses a quantitative approach with causal descriptive method. The population of this study is all students of the Accounting Department of the Faculty of Economics and Business at University of Klabat. Accounting students are selected as the population because they are the candidates for future accountants and auditors that are likely to face numerous fraud cases in their companies (Kennett, et al., 2011). Accounting students who have taken or are taking auditing class are the sample of this study. The primary data are obtained from the results of questionnaires which are distributed or disseminated, either directly or electronically to 155 respondents. The questionnaire used is an adoption of a study by Mela et al (2016).
The independent variables are professional commitment and anticipatory socialization, while the dependent variable is the intention of the accounting students to do whistleblowing and the gender as the control variable. Table 1 shows each of independent variables have tolerance value > 0.1 and VIF value < 10. Therefore it can be concluded that there is no multicollinearity between independent variables in this study. H1: Professional commitment significantly influences the intention of accounting students to do whistleblowing.

RESULTS AND DISCUSSION
The results of the regression calculation in Table 2 show the significant value of .032 for the professional commitment variable, which means that p-value ≤ .05. Therefore, it can be concluded that if it is partially tested, professional commitment significantly influences the intention of the accounting students to do whistleblowing, thus H1 is supported.
This hypothesis test result is consistent with prior research by Elias (2008) who found out that professional commitment significantly influences the intention of auditing students to do whistleblowing. This result is also supported by a study by Mela et al (2016) who found out that professional commitment significantly influences one's actions to do whistleblowing.
According to Elias (2008) Table 3 shows the influence of professional commitment to the intention to do whistleblowing when seen by gender that is male and female.
The table explains the male has significant value of 0.014. Therefore, it can be concluded that male who profess professional commitment will likely to do whistleblowing. These hypothesis testing results are consistent with the previous studies of Liyanarachchi and Adler (2011) who found out that men are more likely to commit the action of whistleblowing than women. Marsden, Kalleberg, and Cook (1993) suggest that men tend to have a greater level of commitment than women in their professions. In addition, the results of this study support the view that is expressed by Breesch and Branson (2009) which states that men are more daring in terms of taking risks than women. Men are more concerned with justice, rules, and individual rights in solving moral problems than women (Wijayanti, Kasingku & Rukmana, 2017).
H2: Anticipatory socialization significantly influences the intention of accounting students to do whistleblowing.
The results of regression calculation in Table 2 show the significant value of .944 for the variable of anticipatory socialization, which means that the According to Garavan and Morley (1997), anticipatory socialization is the result of one's learning before he entered the world of work. Anticipatory socialization occurs when someone adopts an attitude and belief through education, as one of the ways. In accordance with a study by Jalil (2014) which states that anticipatory socialization does not influence the action of whistleblowing, because the adoption of attitudes and beliefs are considered not able to be fully absorbed by the respondents. So that it is expected for the accounting lecturers to further increase the awareness of the students on the ethical problems that exist (Elias, 2008). On the other hand, it can also be seen in Table 4 that the value of Adjusted R 2 equals to .013 or 1.3% states that the variables of professional commitment and anticipatory socialization have contributed