Pengaruh Status Pelanggar, Personal Cost of Reporting, dan Komitmen Organisasi Terhadap Intensi Aparatur Sipil Negara (ASN) Melakukan Whistleblowing

NIMAS ZAKY NABILA, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D.

2019 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh status pelanggar, personal cost of reporting, dan komitmen organisasi terhadap intensi Aparatur Sipil Negara (ASN) melakukan whistleblowing. Penelitian ini merupakan penelitian kuantitatif dengan data primer melalui penyebaran kuesioner. Sampel penelitian ini adalah ASN yang bekerja di 12 Organisasi Perangkat Daerah (OPD) Kota Malang. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis penelitian. Hasil penelitian ini menunjukkan bahwa status pelanggar terbukti berpengaruh secara signifikan dengan arah negatif terhadap intensi ASN melakukan whistleblowing. Selain itu, personal cost of reporting terbukti berpengaruh secara signifikan dengan arah positif terhadap intensi ASN melakukan whistleblowing. Namun, hasil penelitian tidak menemukan adanya pengaruh komitmen organisasi terhadap intensi ASN melakukan whistleblowing.

This research is aimed to provide empirical evidence regarding the influence of wrongdoer status, personal cost of reporting, and organizational commitment towards whistleblowing intention among civil servants. This is a quantitative research using a primary data that is obtained through distributing questionnaires. The sampel used in this study are civil servants that work in the 12 government institutions in Malang City. This research used multiple linear regression analysis to examine the research hypotheses. The results indicate that the wrongdoer status have a significant negative effect towards whistleblowing intention among civil servants. Furthermore, personal cost of reporting is also proof have a significant positive effect towards whistleblowing intention among civil servants. However, this study did not find any effect of the organizational commitment towards whistleblowing intention among civil servants.

Kata Kunci : status pelanggar, personal cost of reporting, komitmen organisasi, intensi whistleblowing, aparatur sipil negara, organisasi perangkat daerah, wrongdoer status, personal cost of reporting, organizational commitment, civil servants, local government agenci