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Hakim, Tito IM. Rahman (2017) Pengaruh Faktor-Faktor Multidimensional Terhadap Niat Melakukan Whistleblowing Dengan Whistleblowing Channel Sebagai Variabel Moderasi (Studi Pada Kpp Pratama Malang Utara Dan Kepanjen). Magister thesis, Universitas Brawijaya.

Indonesian Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh faktor-faktor multidimensional, yaitu status manajerial, locus of control, personal cost, keseriusan pelanggaran, status pelanggar, dan orientasi budaya terhadap niat melakukan whistleblowing serta dampak whistleblowing channel pada pengaruh personal cost, keseriusan pelanggaran, dan status pelanggar terhadap niat melakukan whistleblowing. Penelitian ini menggunakan metode survei dan dilakukan pada pegawai KPP Pratama Malang Utara dan Kepanjen. Didapatkan responden sejumlah 132 pegawai dengan menggunakan quota sampling sebagai teknik pengambilan sampelnya. Data yang diperoleh pada penelitian ini diolah dengan bantuan alat analisis Structural Equation Modeling-Partial Least Squares (SEM-PLS). Terdapat dua model yang diuji pada penelitian ini, yaitu model pertama yang berisi locus of control eksternal dan kolektivisme dan model kedua yang terdiri dari locus of control internal dan individualisme. Hasil pengujian untuk model pertama memberikan bukti empiris bahwa status manajerial, keseriusan pelanggaran, dan orientasi budaya (kolektivisme) memiliki pengaruh terhadap niat melakukan whistleblowing, selain itu whistleblowing channel mampu memoderasi pengaruh keseriusan pelanggaran terhadap niat melakukan whistleblowing. Pengujian hipotesis untuk model kedua menghasilkan temuan bahwa status manajerial, locus of control internal, dan keseriusan pelanggaran memengaruhi niat untuk melakukan whistleblowing. Temuan penelitian ini menunjukkan bahwa Direktorat Jenderal Pajak harus melakukan perbaikan pada sistem whistleblowing yang diimplementasikan pada instansi ini dari aspek praktik dan kebijakan.

English Abstract

The purpose of this research is to examine and to provide empirical evidence about influence of multidimensional factors, namely managerial status, locus of control, personal cost, seriousness of wrongdoing, wrongdoer status, and culture orientation on whistleblowing intentions and impact of whistleblowing channel in influence of personal cost, seriousness of wrongdoing, and wrongdoer status on whistleblowing intentions. It uses survey method on Tax Offices North Malang and Kepanjen employees. Researcher obtains 132 respondents using quota sampling as sampling method. Data that acquired in this research is processed with the help of analysis tool Structural Equation Modeling-Partial Least Squares (SEM-PLS). There are two models that examined in this research, namely first model that consist of external locus of control and collectivism and second model that consist of internal locus of control and individualism. The result for the first model provide empirical evidence that managerial status, seriousness of wrongdoing, and culture orientation (collectivism) influence whistleblowing intentions, moreover whistleblowing channel able to moderate the influence of seriousness of wrongdoing on whistleblowing intentions. Hypothesis testing for second model provide finding that managerial status, internal locus of control, and seriousness of wrongdoing influence whistleblowing intentions. The findings of this study indicate that Directorate General of Taxes should make improvements of whistleblowing systems that implemented in this instance from practice and policy aspects.

Other Language Abstract

UNSPECIFIED

Item Type: Thesis (Magister)
Identification Number: TES/353.46/HAK/p/2017/041709083
Uncontrolled Keywords: WHISTLE BLOWING
Subjects: 300 Social sciences > 353 Specific fields of public administration > 353.4 Public administration of justice > 353.46 Misconduct in office
Divisions: S2 / S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
URI: http://repository.ub.ac.id/id/eprint/9293
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