Pengaruh individual factor, ethical orientation, organizational culture terhadap internal whistleblowing intention
P Penelitian ini bertujuan untuk menguji pengaruh individual factor, ethicalorientation, organizational culture terhadap internal whistleblowing intention..Penelitian ini dilakukan dengan cara menguji pengaruh individual factor yang diukurdengan attitude, subjective norm, perceived behavioural control dan variable ethicalorientation yang diukur dengan idealism ethical orientation serta variabelorganizational culture yang diukur dengan menggunakan 6 instrumen dari OCAI2019 yaitu dominant characteristics, organizational leadership, management ofemployees, organization glue, strategic emphases dan criteria of success.Penelitian ini menggunakan metode kuantitatif dengan cara menyebarkankuesioner melalui media sosial. Populasi dari penelitian ini adalah mahasiswaakuntansi pada universitas yang berada di wilayah DKI Jakarta. Sampel diambildengan menggunakan metode convenience sampling. Data yang digunakan dalampenelitian ini adalah data primer yang diperoleh langsung dari responden yangberjumlah 210 mahasiswa akuntansi.Berdasarkan hasil penelitian menunjukkan bahwa variabel attitude, perceivedbehavioural control, ethical orientation dan organizational culture berpengaruhpositif dan signifikan terhadap internal whistleblowing intention sedangkan variabelsubjective norm tidak berpengaruh terhadap internal whistleblowing intention
T The research aims to examine the effect of individual factor, ethicalorientation, organizational culture on internal whistleblowing intention. Thisresearch was conducted by examining the influence of individual factors asmeasured by attitude, subjective norm, perceived behavioral control and ethicalorientation variables measured by idealism ethical orientation and organizationalculture variables measured using 6 instruments from OCAI 2019 namely dominantcharacteristics, organizational leadership, management of employees, organizationglue, strategic emphases and criteria of success.For the methology this research using quantitative method. The population of thisstudy is accounting students at universities in the DKI Jakarta area. Samples weretaken using convenience sampling method. The data used are primary data obtainedfrom the respondent, amounting to 210 accounting student.The result of this study indicate that attitude variable, perceived behavioralcontrol, ethical orientation and organizational culture have a positive and significanteffect on internal whistleblowing intention, while the subjective norm variable has noeffect on internal whistleblowing intention