Pengaruh Orientasi Religiusitas dan Keadilan Organisasional terhadap Niat Individu Melakukan Whistleblowing

WIDIYA WAHYU ASTUTI, Zuni Barokah, S.E., M.Comm, Ph. D.

2019 | Skripsi | S1 AKUNTANSI

Penelitian ini menyajikan bukti empiris mengenai pengaruh orientasi religiusitas intrinsik dan keadilan organisasional terhadap niat individu melakukan whistleblowing. Penelitian ini dilakukan dengan melakukan survey secara langsung berupa kuesioner tertulis secara online ataupun offline kepada 178 mahasiswa akuntansi yang telah mengambil mata kuliah Etika Bisnis. Hasil penelitian ini mengindikasikan bahwa orientasi religiusitas intrinsik tidak memengaruhi niat individu melakukan whistleblowing. Penelitian ini juga mengindikasikan bahwa diantara tiga komponen keadilan organisional (keadilan distributif, keadilan prosedural, dan keadilan interaksional) hanya keadilan interaksional saja yang memberikan pengaruh signifikan terhadap niat individu melakukan whistleblowing.

This study presents empirical evidence about the effect of intrinsic religiosity orientation and organizational justice toward individuala's intention to do whistleblowing. This research was conducted by conducting a direct survey based on online or offline written questionnaire to 178 accounting students who had taken a course in Business Ethics. The results of this study indicates that intrinsic religiosity orientation does not affect the individual's intention to do whistleblowing. This study also indicates that among the three components of organizational justice (distributive justice, procedural justice, and interactional justice) only interactional justice wich have a significant effect on the individual's intention to do whistleblowing.

Kata Kunci : whistleblowing intention, religiosity, religiosity orientation, intrinsic religiosity, organizational justice, distributive justice, procedural justice, interactional justice, ethical decision