PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA
DOI:
https://doi.org/10.33061/jasti.v16i4.6222Keywords:
Professional Commitment, Attitude, Perceived Control and Whistleblowing Intention.Abstract
The-purpose of this research are to analyze theesignificance of the effect of
professional commitment, attitudes and perceptual control on whistleblowing
intentions at PT. K33 Distribution in Surakarta. This research used quantitative
methods with 60 samples from 122 employee at PT. K33 Distribution in Surakarta
and measured by the questionnaire method. Sampling using stratified
random0sampling method. Data analysiswwas performed using descriptive
statistical test instruments, classical assumptionntests, multiple linear regression
tests and hypothesisstesting. The results of the analysis from the hypothesis test
show that attitudes have a significant effect onnwhistleblowing intentions, and
professional commitment and perceptual control have a effect but not significant
on whistleblowing intentions.
References
Aliyah, Siti. 2015. â€Analisis Faktor-Faktor Yang Mempengaruhi Minat Pegawai
Dalam Melakukan Tindakan Whistle-Blowingâ€. Jurnal Dinamika
Ekonomi & Bisnis Fak. Ekonomi dan Bisnis Universitas Islam Nahdlatul
Ulama (UNISNU). Jepara
Damayanthi, Kadek Shintya Rahayu Dewi. Edy Sujana.zNyoman Trisna
Herawati. 2017. “Pengaruh Norma Subyektif, Sikap Pada Perilaku,
Persepsi Kontrol Perilaku Terhadap Niat Melakukan Pengungkapan
Kecurangan/Whistleblowing (Studi Empiris Pada Mahasiswa Akuntansi
Program S1 Dan Program D3 Universitas Pendidikan Ganesha)â€. EJournal
S1 Ak Universitas Pendidikan Ganesha. Singaraja.
Hanif, Rheny Afriana dan Fajar Odiatma. 2017. “Pengaruh Personal Cost
Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan
Terhadap Whistleblowing Intentionâ€. Jurnal Akuntansi Keuangan dan
Bisnis. Riau.
Hong. 2014. “Pengaruh Komitmen Profesi Dan Sosialisasi Antisipatif Mahasiswa
Profesi Akuntansi Terhadap Niat Whistleblowingâ€. Undergraduate thesis,
Widya Mandala Catholic University. Surabaya.
Ghozali,iImam. 2018. “Aplikasi Analisis Multivariate dengan Program SPSSâ€.
Badan Penerbit Universitas Diponegoro, Semarang.
Jalil, Fitri Yani. 2014. “Pengaruh Komitmen Profesional Dan Sosialisasi
Antisipati Mahasiswa Audit Terhadap Perilaku Whistleblowingâ€. Jurnal
Bisnis dan Manajemen. Jakarta.
Pane, Sri Gustina. 2014. “Komitmen Profesiâ€. Wahana Inovasi. Medan.
Parianti, Ni Putu Ika. I Wayan Suartana. I Dewa Nyoman Badera. 2016. â€Faktor-
Faktor Yang Memengaruhi Niat Dan Perilaku Whistleblowing Mahasiswa
Akuntansiâ€. E-Jurnal Ekonomi dan Bisnis Universitas Udayana. Bali.
Saud, Ilham Maulana. 2016. “Pengaruh Sikap dan Persepsi Kontrol Perilaku
Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi
Dukungan Organisasi Sebagai Variabel Pemoderasiâ€. Jurnal
Akuntansi dan Investasi. Yogyakarta.
Septianti, W. 2013. “Pengaruh faktor organisasional, individual, situasional, dan
demografis terhadap niat melakukan whistleblowing internalâ€. Tesis tidak
diterbitkan tersedia di Fakultas Ekonomika dan Bisnis, Universitas Gadjah
Mada.
Sugiyono. 2015. “Metode Penelitian Kuantitatif, Kualitatif, dan R&Dâ€. Anggota
Ikatan Penerbit Indonesia ( IKAPI ). Bandung.
Zhuang, J. 2003. “Whistleblowing & Peer Reporting: A Cross-Cultural
Comparison of Canadians and Chineseâ€. Tesis tidak diterbitkan tersedia di
Faculty of Management. University of Lethbridge.
Zulhilmi, Muhammad. 2018. “Pengaruh Profesionalisme, Sikap Seorang Pegawai
Negeri Sipil (PNS), Sosialisasi Antisipatif Dan Komitmen Organisasi
Terhadap Niat Untuk Melakukan Tindakan Pelaporan Kecurangan
(Whistleblowing)â€. Jurnal Ekonomi Universitas Islam Indonesia.
Yogyakarta.
Perdana, Ari Andika. Amir Hasan. dan M. Rasuli. 2018. “Pengaruh Sikap, Norma
Subyektif, Persepsi Kontrol Perilaku dan Etika terhadap Whistleblowing
Intention dan Perilaku Whistleblowing (Studi Empiris di BPKP
Perwakilan Riau dan Sumatera Barat)â€. Jurnal Akuntansi Keuangan dan
Bisnis. Riau.
Putri, Caesar Marga. 2016. “Pengaruh Jalur Pelaporan dan Tingkat Religiusitas
terhadap Niat Seseorang Melakukan Whistleblowingâ€. Program Studi
Akuntansi Universitas Muhammadiyah. Yogyakarta.
Ramdhani, Neila. 2011. “Penyusunan Alat Pengukur Berbasis Theory of Planned
Behaviorâ€. Buletin Psikologi, Universitas Gadjah Mada. Yogyakarta.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Amien Mustofa, Rispantyo Rispantyo, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
