Minat Pegawai Pajak Melakukan Whistleblowing (Studi Pada Kantor Pelayanan Pajak Madya Malang Selatan)

Dwiananto, Mochammad Ichrom (2021) Minat Pegawai Pajak Melakukan Whistleblowing (Studi Pada Kantor Pelayanan Pajak Madya Malang Selatan). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasi, personal cost, dan intensitas moral terhadap minat pegawai pajak untuk melakukan tindakan whistleblowing. Jenis penilitian ini menggunakan kuantitatif, jumlah sampel yang digunakan sebanyak 82 pegawai Kantor Pelayanan Pajak Madya Malang Selatan dengan teknik pengambilan sampel menggunakan sampel jenuh (sensus). Metode analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel komitmen organisasi, personal cost, dan intensitas moral berpengaruh positif signifikan terhadap minat pegawai untuk melakukan tindakan whistleblowing.

English Abstract

This study aims to examine the effect of organizational commitment, personal cost, and moral intensity on tax employees' interest in whistleblowing. This type of research uses quantitative, the number of samples used is 82 employees of the South Malang Madya Tax Service Office with the sampling technique using saturated samples (census). Methods of data analysis using Partial Least Square (PLS). The results showed that the variables of organizational commitment, personal cost, and moral intensity had a significant positive effect on employee interest in taking whistleblowing.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0521020180
Uncontrolled Keywords:	Komitmen organisasi, Personal cost, Intensitas moral, whistleblowing, Organizational commitment, personal cost, moral intensity, whistleblowing
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	11 Jan 2022 02:40
Last Modified:	24 Feb 2022 08:42
URI:	http://repository.ub.ac.id/id/eprint/188128

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