Putriana, Astia (2018) Pengaruh Tanggung Jawab Personal, Persepsi Keseriusan, Personal Cost, Dan Edukasi Terhadap Niat Melakukan Whistleblowing Dengan Saluran Pelaporan Sebagai Variabel Pemoderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh tanggung jawab personal, persepsi keseriusan, personal cost dan edukasi terhadap niat melakukan whistleblowing, serta dampak saluran pelaporan pada persepsi keseriusan dan personal cost terhadap niat melakukan whistleblowing. Populasi penelitian ini adalah Aparatur Sipil Negara (ASN) bagian keuangan dan kelompok kerja Unit Layanan Pengadaan (ULP) Pemerintah Kota Banjarmasin. Penelitian ini menggunakan metode sensus dengan mengambil seluruh populasi sebagai sampel penelitian. Data kuesioner penelitian ini dianalisis menggunakan alat analisis Partial Least Squares (PLS). Hasil penelitian menunjukkan ASN mempertimbangkan tanggung jawab personal ASN ketika berniat untuk melakukan whistleblowing. Namun, hasil penelitian ini menunjukkan bahwa persepsi keseriusan, personal cost dan edukasi tidak mampu memengaruhi niat ASN untuk melakukan whistleblowing. Saluran pelaporan juga tidak mampu memoderasi pengaruh persepsi keseriusan dan personal cost terhadap niat melakukan whistleblowing. Diperkirakan ambiguitas pemahaman akan kecurangan, stigma negatif, tingginya social ignorance serta tetap berisikonya saluran pelaporan yang tersedia menyebabkan ASN lebih cenderung untuk diam. Temuan ini menunjukkan pentingnya upaya penguatan pemahaman tentang tanggung jawab seorang ASN dalam berpartisipasi aktif melaporkan kecurangan yang ditemui.
English Abstract
This study aims to examine and to provide empirical evidence of the influence of personal responsibility, perceived seriousness, personal cost and education on the intention of whistleblowing, as well as the impact of conduit report on perceived seriousness and personal cost on the intention to do whistleblowing. The population of this research are State Civil Administration (SCA) in section of financial department and Procurement Services Unit (PSU) of government of the Banjarmasin city. Moreover, the sample of this research obtained by using census method to take the entire population as a sample and the data was analyzed using Partial Least Square (PLS). The result shows that State Civil Administration consider their personal responsibility as they intended to be whistleblowers. On the other hand, the results also indicates that perceived seriousness, personal cost and education have no influence on State Civil Administration’s intention to do whistleblowing and conduit report has no influence as well in perceived seriousness and personal cost on the intention to conduct whistleblowing. It is likely to be the ambiguity of understanding fraud, negative stigma, high social ignorance and the risk of conduit report leads State Civil Administration inclined to remain silent. In conclusion, this finding shows the importance of strengthen the understanding of responsibilities as a State Civil Administration to actively participate in reporting fraud encountered.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/174.1/PUT/p/2018/041901128 |
| Uncontrolled Keywords: | CLERGY -EMPLOYEES |
| Subjects: | 100 Philosophy, parapsychology and occultism, psychology > 174 Occupational ethics > 174.1 Clergy |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 07 Jan 2020 09:08 |
| Last Modified: | 13 Jan 2022 02:07 |
| URI: | http://repository.ub.ac.id/id/eprint/177626 |
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