Pengaruh sikap kearah perilaku, persepsi kontrol perilaku, dan norma subjektif terhadap Intention Whistleblowing (Studi Empiris Pada Mahasiswa Akuntansi Universitas Wijaya Kusuma Surabaya)

Sabilillah, Bibi (2020) Pengaruh sikap kearah perilaku, persepsi kontrol perilaku, dan norma subjektif terhadap Intention Whistleblowing (Studi Empiris Pada Mahasiswa Akuntansi Universitas Wijaya Kusuma Surabaya). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sikap kearah perilaku, persepsi kontrol perilaku dan norma subjektif terhadap Intention Whistleblowing. Penelitian ini dilakukan dengan responden mahasiswa di Lingkungan Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya, mahasiswa dengan Program Studi Akuntansi, mahasiwa yang masih aktif dalam perkuliahan angkatan 2016-2017 sebanyak 120 mahasiswa. Penelitian ini menggunakan data primer dari kuesioner kepada mahasiswa akuntansi yang sudah atau sedang menempuh pemeriksaan akuntansi satu dan dua, dengan teknik purposive sampling dalam pengumpulan data. Data dianalisis menggunakan analisis linier berganda yang pengolahannya melalui SPSS 45. Hasil dari penelitian ini secara parsial menunjukan sikap kearah perilaku tidak berpengaruh positif terhadap Intention Whistleblowing, persepsi kontrol perilaku dan norma subjektif berpengaruh terhadap Intention Whistleblowing. Sementara secara simultan menunjukan sikap kearah perilaku, persepsi kontrol perilaku dan norma subjektif berpengaruh positif terhadap Intention Whistleblowing. Dan dari ketiga variasi variabel independen yaitu sikap kearah perilaku, persepsi kontrol perilaku dan norma subjektif dapat menjelaskan variabel dependen yaitu Intention Whistleblowing sebesar 53,1% sedangkan 46,9 % dapat dijelaskan oleh variabel lain diluar model penelitian. Kata Kunci : Intention Whistleblowing, Sikap Kearah Perilaku, Persepsi Kontrol Perilaku, Norma Subjektif. ABSTRACT This research aims to examine and analyse the influence of attitude toward behavior, perception of behavioral control and subjective norms of Intention Whistleblowing. This study was conducted with the student respondents in the Faculty of Economics and Business University Wijaya Kusuma Surabaya, a student with a Program of accounting studies, the students who are still active in the lecture force 2016-2017 as much as 120 Students. This research uses primary data from questionnaires to accounting students who have been or are undergoing one and two accounting checks, with purposive sampling techniques in data collection. Data was analyzed using multiple linear analyses that were processing through SPSS 45. The results of this study partially showed the attitude toward behavior has no positive effect on Intention Whistleblowing, perception of behavioral control and subjective norms affected Intention Whistleblowing. While simultaneously demonstrating the attitude towards behavior, perception of behavioral control and subjective norms positively influence the Intention Whistleblowing. And from the three variations of independent variables i.e. attitude towards behavior, perception of behavioral control and subjective norms can explain the dependent variable of Intention Whistleblowing by 53.1% while 46.9% can be explained by other variables Outside of the research model. Keywords: Intention Whistleblowing, attitude towards behavior, perception control behaviour, subjective norm

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Intention Whistleblowing, Sikap Kearah Perilaku, Persepsi Kontrol Perilaku, Norma Subjektif
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Bibi Sabilillah
Date Deposited:	06 Jul 2020 03:37
Last Modified:	06 Jul 2020 03:37
URI:	http://erepository.uwks.ac.id/id/eprint/6531

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• Pengaruh sikap kearah perilaku, persepsi kontrol perilaku, dan norma subjektif terhadap Intention Whistleblowing (Studi Empiris Pada Mahasiswa Akuntansi Universitas Wijaya Kusuma Surabaya). (deposited 06 Jul 2020 03:37) [Currently Displayed]

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