Hartono, Riska (2017) Analisis Pengaruh Prior Cheating Behavior, Prior Whistleblowing, Dan IPK Terhadap Whistleblowing Intention (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Perilaku mahasiswa pada saat di bangku kuliah dapat mempengaruhi kebiasaan ketika di dunia kerja. Penelitian ini menyajikan hasil uji pengaruh kecurangan akademik di masa lalu, tindakan whistleblowing di masa lalu serta Indeks Prestasi Kumulatif (IPK) terhadap intensi whistleblowing. Penelitian dilakukan dengan menyebarkan kuesioner kepada mahasiswa aktif Strata Satu Jurusan Akuntansi Universitas Brawijaya tahun ajaran 2016/2017. Hasil penelitian menunjukkan bahwa prior cheating behavior tidak mempengaruhi whistleblowing intention, sementara prior whistleblowing dan Indeks Prestasi Kumulatif (IPK) berpengaruh negatif terhadap intensi whistleblowing. Dari penelitian ini, diketahui pula dari 112 mahasiswa, rata-rata mengetahui adanya tindakan kecurangan yang dilakukan oleh mahasiswa lain namun mereka memilih untuk bersikap netral terhadap dan tidak melaporkannya. Penelitian ini dapat digunakan sebagai masukkan kepada Fakultas Ekonomi dan Bisnis Universitas Brawijaya, khususnya Jurusan Akuntansi, untuk mengembangkan sistem pelaporan kecurangan akademik bagi mahasiswa.
English Abstract
Students’ performance at the university may influence their behavior at the workplace. This research presents the test results regarding the effect of prior cheating behavior, prior whistleblowing, and Grade Point Average (GPA) on whistleblowing intention. The data are collected by means of questionnaires distributed to the undergraduate students majoring in Accounting at the University of Brawijaya batch 2016/2017. The data analysis shows that prior cheating behavior does not influence whistleblowing intention; whereas, prior whistleblowing and Grade Point Average (GPA) have a negative correlation to whistleblowing intention in the future. This study also reveals that the average of 112 students has recognized the academic dishonesty conducted by their peers but they prefer to act neutrally and do nothing. The result of the study can be used as a basis of evaluation by the Faculty of Economics and Business in the University of Brawijaya, particularly the Accounting department, in developing the reporting system of students’ academic dishonesty.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/186/051703658 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 09 May 2017 08:51 |
| Last Modified: | 27 Oct 2021 04:15 |
| URI: | http://repository.ub.ac.id/id/eprint/109467 |
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