Yunika, Nuning Elva (2018) Faktor Individual Dan Situasional Sebagai Prediktor Niat Individu Untuk Melakukan Whistleblowing. Sarjana thesis, Universitas Brawijaya.
Indonesian Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengaruh faktor individual dan situasional terhadap niat whistleblowing. Penelitian ini menggunakan tiga variabel sebagai faktor individual berdasarkan teori perilaku yang direncanakan (sikap, norma subyektif, dan kontrol perilaku persepsian), dan tiga sketsa digunakan untuk memanipulasi dua faktor situasional (tingkat keseriusan kecurangan, dan status pelaku kecurangan). Objek penelitian ini adalah auditor internal yang bekerja pada Satuan Pengawas Internal Perguruan Tinggi Negeri di Kota Malang. Data dari penelitian ini dikumpulkan melalui survei pada responden yang dipilih melalui teknik sampling jenuh, dimana 32 kuesioner diperoleh, dan dianalisis menggunakan Structural Equation Modelling (SEM) di SmartPLS. Hasil pengujian menunjukkan bahwa sikap, kontrol perilaku persepsian, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat whistleblowing. Sedangkan, norma subjektif dan status pelaku kecurangan tidak berpengaruh terhadap niat whistleblowing auditor internal yang bekerja pada Satuan Pengawas Internal Perguruan Tinggi Negeri di Kota Malang.
English Abstract
This study aims to examine the influence of individual and situational factors on whistleblowing intentions. This study uses three variables as individual factors based on the theory of planned behavior (i.e attitude, subjective norm, and perceived behavioral control), and three vignettes that is used to manipulate two situational factors (the seriousness of wrongdoing, and the status of the wrongdoer). The object of this study is internal auditors who work in the Internal Supervisory Unit of State Universities in Malang. The data of this study were collected through a survey on respondents selected through saturated sampling technique, from which 32 questionnaires were obtained, and were analyzed using Structural Equation Modeling (SEM) in SmartPLS. The results show that attitudes, perceived behavioral control, and seriousness of wrongdoing have a positive effect on whistleblowing intentions. Meanwhile, subjective norms and status of wrongdoer do not influence the whistleblowing intentions of internal auditors who work in Internal Supervisory Unit of State Universities in Malang.
Other Language Abstract
UNSPECIFIED
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/300/051806595 |
| Uncontrolled Keywords: | sikap, norma subjektif, kontrol perilaku persepsian, tingkat keseiruan kecurangan, status pelaku kecurangan, niat whistleblowing, attitude, subjective norm, perceived behavior control, the seriousness of wrongdoing, the status of the wrongdoer, whistleblowing intention |
| Subjects: | 300 Social sciences > 353 Specific fields of public administration > 353.4 Public administration of justice > 353.46 Misconduct in office |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| URI: | http://repository.ub.ac.id/id/eprint/163682 |
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Text
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