Hamdani, Ujang and Dr Drs Roekhudin, ,M SL,Ak and Dr Drs Bambang HaHadi,, M Ec,Ak (2022) Pengaruh Faktor Individual Dan Faktor Kontekstual Auditor Internal Pemerintah Daerah Terhadap Niatan Melakukan Whistleblowing Dengan Pendidikan Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Efektivitas whistleblowing sebagai bagian dari pengendalian internal organisasi bergantung pada kemauan anggota organisasi untuk menjadi whistleblower. Penelitian ini dilakukan untuk menguji dan memberikan bukti empiris pengaruh sejumlah faktor individual dan faktor kontekstual auditor internal pemerintah daerah terhadap niatan melakukan whistleblowing di lingkungan pemerintah daerah. Dengan menggunakan stratified random sampling, diperoleh data penelitian sebanyak 201 kuisioner dari populasi seluruh auditor internal pemerintah daerah di Provinsi Kalimantan Barat. Peneliti menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan higher-order construct untuk menjelaskan hubungan antar komponen dalam model. Hasil penelitian ini membuktikan bahwa sikap terhadap whistleblowing, norma subyektif, persepsi kontrol whistleblowing, komitmen independensi, dan motivasi pelayanan publik berpengaruh positif terhadap niatan whistleblowing internal. Pengujian selanjutnya juga membuktikan bahwa 3 (tiga) faktor mempengaruhi niatan whistleblowing eksternal yaitu sikap terhadap whistleblowing, norma subyektif, dan persepsi kontrol whistleblowing. Selain itu, temuan penelitian juga menunjukkan bahwa pendidikan whistleblowing tidak mampu memoderasi pengaruh faktor individual terhadap niatan whistleblowing internal dan niatan whistleblowing eksternal. Simpulan penelitian ini menunjukkan pentingnya membangun budaya etis organisasi, menguatkan independensi auditor internal, merancang mekanisme pelaporan yang jelas, memastikan keyakinan tindak lanjut laporan, dan menjamin perlindungan bagi pelapor.
English Abstract
The effectiveness of whistleblowing as a part of organization’s internal control depends on the willingness of the organization members to become whistleblowers. This study was conducted to provide empirical evidences regarding the effects of several individual factors and contextual factors of local government’s internal auditors on whistleblowing intention in local government. Using stratified random sampling, 201 questionnaires were obtained as the research data from the population of all internal auditors of West Kalimantan. In this research, Partial Least Squares – Structural Equation Modeling with higher- order construct was used to explain the relationships between components in the model. This study finds that attitude towards whistleblowing, subjective norms, perceived whistleblowing control, independence commitment, and public service motivation positively influence internal whistleblowing intention. Further, there are only three factors that affect external whistleblowing intention; they are attitude towards whistleblowing, subjective norms, and perceived whistleblowing control. This study also finds that whistleblowing education does not moderate the effects of individual factor on both internal and external whistleblowing intentions. The conclusion of this research indicates the importance of building an organizational ethical culture, strengthening internal auditor’s independency, designing definite reporting mechanisms, ensuring the trust of report’s follow-ups, and guaranteeing reporter’s protection.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0422020042 |
| Uncontrolled Keywords: | Niatan whistleblowing, komitmen independensi, motivasi pelayanan publik, higher-order construct, auditor internal, Whistleblowing intention, independence commitment, public service motivation, higher-order construct, internal auditor |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Nov 2022 02:01 |
| Last Modified: | 14 Nov 2022 02:01 |
| URI: | http://repository.ub.ac.id/id/eprint/196302 |
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