Pengaruh Sikap, Norma Subjektif dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing

Rizky, Dhea Ainur (2024) Pengaruh Sikap, Norma Subjektif dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing. [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap, norma subjektif, dan komitmen organisasi terhadap niat melakukan whistleblowing di kalangan karyawan. Penelitian ini menggunakan data primer dari kuesioner dan dianalisis menggunakan regresi linear berganda. Sampel penelitian ini menggunakan 64 responden dari karyawan surabaya yang sudah bekerja minimal 1 tahun. Penelitian ini menemukan bahwa sikap berpengaruh negatif dan tidak signifikan terhadap niat melakukan whistleblowing. Sebaliknya, norma subjektif dan komitmen organisasi menunjukkan berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing. Temuan ini menunjukkan bahwa norma sosial dan tingkat komitmen karyawan terhadap organisasi merupakan faktor penting yang mendorong niat mereka untuk melaporkan kecurangan. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi perusahaan dalam menciptakan lingkungan kerja yang mendukung dan memotivasi tindakan whistleblowing. Kata Kunci : Niat Melakukan Whistleblowing, Sikap, Norma Subjektif, Komitmen Organisasi This study aims to determine the influence of attitude, subjective norms, and organizational commitment on employees' intention to engage in whistleblowing. The research utilized primary data from questionnaires and was analyzed using multiple linear regression. The sample consisted of 64 respondents from employees in Surabaya who had been working for at least one year. The findings revealed that attitude has a negative and insignificant effect on the intention to engage in whistleblowing. Conversely, subjective norms and organizational commitment show a positive and significant impact on the intention to engage in whistleblowing. These findings suggest that social norms and the level of employee commitment to the organization are crucial factors that drive their intention to report fraud. The results of this study are expected to provide insights for companies in creating a supportive work environment that encourages and motivates whistleblowing actions. Keywords : Whistleblowing Intention, Attitude, Subjective Norms, Organizational Commitment

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Niat Melakukan Whistleblowing, Sikap, Norma Subjektif, Komitmen Organisasi
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Dhea Ainur Rizky
Date Deposited:	19 Sep 2024 05:57
Last Modified:	19 Sep 2024 05:57
URI:	http://erepository.uwks.ac.id/id/eprint/19126

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