Poespito, Alfian Setyo (2017) Determinan Minat Pegawai Dalam Melakukan Tindakan Whistleblowing. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memprediksi dan menjelaskan pengaruh sikap, norma subjektif, kontrol perilaku persepsian, komitmen organisasi, personal cost, tingkat keseriusan kecurangan terhadap minat pegawai dalam melakukan tindakan whistleblowing pada pegawai Bagian Keuangan Setiap Fakultas di Universitas Brawijaya. Metode pengumpulan data yang digunakan peneliti adalah metode survei. Responden penelitian ini adalah 96 responden. Metode analisis data yang digunakan adalah analisis partial least square dengan bantuan software SmartPLS. Hasil analisis model penelitian ini menunjukkan bahwa kontrol perilaku persepsian dan tingkat keseriusan kecurangan berpengaruh terhadap minat untuk melakukan tindakan whistleblowing. Sebaliknya sikap, norma subjektif, komitmen organisasi, personal cost tidak berpengaruh terhadap minat untuk melakukan tindakan whistleblowing. Implikasi dari penelitian ini relevan bagi Perguaran Tinggi Negeri agar mempertimbangkan faktor kontrol perilaku persepsian dan tingkat keseriusan kecurangan dalam menerapkan dan mengembangkan whistleblowing system.
English Abstract
This research aims at predicting and explaining the effects of attitude, subjective norm, perceiced behavioral control, organizational commitment, personal cost, and the seriousness level of fraud on the interest of commit whistleblowing. The objects of the study are financial staffs of the faculty and university levels at the University of Brawijaya. The data are collected through survey toward 96 respondents and analyzed using partial least square technique by means of SmartPLS software. The result of the analysis shows that perceived behavioral control and the seriousness level of fraud influence the interest to whistleblowing. Meanwhile, attitude, subjective norm, organizational commitment, and personal cost do not affect such an interest. The implication of this research is relevant for state universities to consider perceived behavioral control and the seriousness level of fraud in applying and developing a whistleblowing system.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/655/051710630 |
| Uncontrolled Keywords: | kontrol perilaku persepsian, tingkat keseriusan kecurangan, minat, whistleblowing, perceived behavioral control, the seriousness level of fraud, interest, whistleblowing |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 06 Dec 2017 02:25 |
| Last Modified: | 28 Nov 2020 02:17 |
| URI: | http://repository.ub.ac.id/id/eprint/6497 |
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