DETAIL KOLEKSI

Pengaruh komitmen organisasi, personal cost, keseriusan kecurangan, dan komitmen profesional terhadap intensi whistleblowing dengan insentif whistleblowing sebagai variabel moderasi


Oleh : Wafi Nabilah

Info Katalog

Nomor Panggil : 023002005007

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Harti Budi Yanti

Subyek : Organizational commitment;Fraud

Kata Kunci : organizational commitment, personal cost, professional commitment, whistleblowing incentives and whi

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_TA_SAK_023002005007_Halaman-Judul.pdf 11
2. 2024_TA_SAK_023002005007_Lembar-Pengesahan.pdf 6
3. 2024_TA_SAK_023002005007_Bab-1_Pendahuluan.pdf 13
4. 2024_TA_SAK_023002005007_Bab-2_Tinjauan-Pustaka.pdf 38
5. 2024_TA_SAK_023002005007_Bab-3_Metode-Penelitian.pdf 14
6. 2024_TA_SAK_023002005007_Bab-4_-Hasil-dan-Penenlitian.pdf 25
7. 2024_TA_SAK_023002005007_Bab-5_Simpulan-dan-Saran.pdf 4
8. 2024_TA_SAK_023002005007_Daftar-Pustaka.pdf 6
9. 2024_TA_SAK_023002005007_Lampiran.pdf 5

P Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi, personalcost, keseriusan kecurangan, dan komitmen profesional terhadap intensiwhistleblowing dengan insentif whistleblowing sebagai variabel moderasi. Penelitianmelibatkan 186 responden dari karyawan yang bekerja di sektor pemerintah dan sektorswasta yang bergerak di bidang perbankan, jasa, dagang, dan industri manufaktur diJakarta. Data dikumpulkan dengan teknik kuesioner dan dianalisis denganmenggunakan software spss dengan analisis regresi berganda, deskriptif, uji asumsiklasik dan hipotesis. Hasil penelitian menunjukkan bahwa Komitmen organisasiberpengaruh positif terhadap intensi melakukan whistleblowing. Personal cost tidakberpengaruh signifikan terhadap intensi melakukan whistleblowing. Keseriusankecurangan berpengaruh positif terhadap intensi melakukan whistleblowing.Komitmen professional berpengaruh positif terhadap intensi melakukanwhistleblowing. Insentif whistleblowing memperkuat pengaruh positif komitmenorganisasi terhadap intensi whistleblowing. Insentif whistleblowing tidak memperkuatpengaruh personal cost terhadap intensi whistleblowing. Insentif whistleblowingmemperkuat pengaruh positif keseriusan kecurangan terhadap intensi whistleblowing.Insentif whistleblowing tidak memperkuat pengaruh komitmen profesional terhadapintensi whistleblowing.

T This study aims to analyze the effect of organizational commitment, personal cost,seriousness of fraud, and professional commitment on whistleblowing intention withwhistleblowing incentives as a moderating variable. The study involved 186respondents from employees working in ministries and employees of private officesengaged in banking, services, trade, and manufacturing industries in Jakarta. Datawere collected using questionnaire techniques and analyzed using spss software withmultiple regression analysis, descriptive, classical assumption tests and hypotheses.The results showed that organizational commitment has a positive effect on theintention of whistleblowing. Personal cost has no significant effect on the intention ofwhistleblowing. The seriousness of fraud has a positive effect on the intention towhistleblowing. Professional commitment has a positive effect on the intention towhistleblowing. Whistleblowing incentives strengthen the positive effect oforganizational commitment on whistleblowing intentions. Whistleblowing incentivesdo not strengthen the effect of personal cost on whistleblowing intentions.Whistleblowing incentives strengthen the positive effect of fraud seriousness onwhistleblowing intentions. Whistleblowing incentives do not strengthen the effect ofprofessional commitment on whistleblowing intentions.

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