Natawibawa, I Wayan Yeremia (2018) Determinan Minat Pengungkapan Kecurangan Pengelola Keuangan Pada Institusi Pendidikan. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis apakah komitmen organisasi, tingkat keseriusan pelanggaran, sikap, norma subyektif, efikasi diri, dan kontrolabilitas berpengaruh terhadap minat pengungkapan kecurangan. Metode penelitian ini adalah penelitian kombinasi dengan desain sequential explanatory, yaitu metode penelitian kuantitatif dan kualitatif dilakukan secara berurutan, di mana pada tahap pertama penelitian dilakukan dengan menggunakan metode kuantitatif dan pada tahap kedua dilakukan dengan metode kualitatif. Teknik analisis regresi berganda digunakan untuk menguji hipotesis yang dikembangkan dalam penelitian ini pada tahap analisis kuantitatif. Sampel penelitian ini adalah sama dengan populasinya, yaitu seluruh pengelola keuangan lembaga sekolah tingkat SMA/SMK/MA Negeri di Kota Malang yang terdiri dari kepala sekolah, wakil kepala sekolah, kepala tata usaha, bendahara sekolah, dan pegawai administrasi keuangan sebanyak 214 orang. Tahap selanjutnya adalah analisis kualitatif dengan melakukan wawancara terhadap informan yang terdiri dari beberapa orang pengawas sekolah, kepala sekolah, wakil kepala sekolah, kepala tata usaha, bendahara sekolah, dan pegawai administrasi keuangan sekolah. Hasil analisis kuantitatif menunjukkan bahwa komitmen organisasi berpengaruh negatif terhadap minat pengungkapan kecurangan, tingkat keseriusan pelanggaran tidak berpengaruh terhadap minat pengungkapan kecurangan. Selanjutnya, sikap, norma subyektif, efikasi diri, dan kontrolabilitas berpengaruh positif terhadap minat pengungkapan kecurangan. Hasil analisis kualitatif menunjukkan bahwa seseorang yang memiliki komitmen tinggi terhadap organisasinya seandainya menemukan kecurangan organisasi akan cenderung menjaga nama baik organisasi dan tidak mengungkap kecurangan organisasi. Selanjutnya, seseorang akan semakin berminat untuk mengungkap kecurangan organisasi apabila pelanggaran tergolong serius, adanya sikap positif terhadap perilaku pengungkapan kecurangan, adanya dukungan dari lingkungan sosial, keyakinan diri, dan kontrolabilitas yang tinggi. Terdapat perbedaan antara hasil analisis kuantitatif dengan hasil analisis kualitatif mengenai pengaruh tingkat keseriusan pelanggaran terhadap minat pengungkapan kecurangan disebabkan oleh beragamnya persepsi individu mengenai tingkat keseriusan pelanggaran.
English Abstract
Research was aimed to analyze the effect of organizational commitment, fraud severity rate, attitude, subjective norm, self-efficacy, and controllability on whistleblowing intention. Method of research was a combination study with the design of sequential explanatory. In this design, both quantitative and qualitative methods were used in a sequence. First stage was using quantitative method, while second stage was utilizing qualitative method. Multiple Regression Analysis was employed to put to the test of few hypotheses developed during the stage of quantitative examination. Research sample was all members of research population, precisely financial keepers at school organizations. School organizations observed in this research were Public Senior High Schools, Vocational High Schools, and Moslem High Schools in Malang City. Financial keepers examined in this research included school principals, vice-principals, school administration heads, school treasurers, and school‟s financial administration staffs. Total was 214 persons. Next stage was qualitative examination involving interview with some informants, such as school supervisors, principals, vice-principals, administration heads, treasurers, and financial administration staffs. Research had given two results. First was results from quantitative examination. Organizational commitment had negative effect on whistleblowing intention. Fraud severity rate did not affect whistleblowing intention. Attitude, subjective norm, self-efficacy, and controllability had positive effect on whistleblowing intention. Next was results from qualitative examination. In case that organizational fraud did exist, someone with high commitment to organization would refrain from disclosing it and prefer to protect organizational reputation. Organizational fraud might be disclosed under several conditions, such as if the fraud is very serious, there is positive action toward fraud disclosing behavior, there is support from social environment, there is self-efficacy, and there is high controllability. Finally, it was indicated that quantitative and qualitative examinations showed different results concerning the effect of fraud severity rate on whistleblowing intention, and this difference was caused by different perception among individuals about fraud severity rate.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/364.163/NAT/d/2018/041900470 |
| Uncontrolled Keywords: | FRAUD, FRAUD - PREVENTION |
| Subjects: | 300 Social sciences > 364 Criminology > 364.1 Criminal offenses > 364.16 Offenses against property > 364.163 Fraud |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 06 Dec 2019 09:13 |
| Last Modified: | 03 Dec 2021 02:23 |
| URI: | http://repository.ub.ac.id/id/eprint/176585 |
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