Pengaruh Keseriusan Pelanggaran Persepsian dan Ancaman Pembalasan Persepsian terhadap Intensi Generasi Z untuk Melakukan Whistleblowing dengan Rasionalisasi sebagai Variabel Moderasi

Alrienta Nur Aunillah, Rijadh Djatu Winardi, S.E., M.Sc., Ph.D., CFE.

2025 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menganalisis pengaruh keseriusan pelanggaran persepsian dan ancaman pembalasan persepsian terhadap intensi Generasi Z untuk melakukan whistleblowing, dengan mempertimbangkan peran rasionalisasi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner. Data primer dikumpulkan dari 140 responden yang merupakan pekerja aktif Generasi Z berusia 20-28 tahun yang bekerja di berbagai sektor di Indonesia. Data dianalisis menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Penelitian ini berlandaskan pada Theory of Planned Behavior (TPB) sebagai landasan teoritis. Hasil penelitian menunjukkan bahwa keseriusan pelanggaran persepsian berpengaruh positif terhadap intensi whistleblowing, baik secara internal maupun eksternal. Sebaliknya ancaman pembalasan persepsian tidak berpengaruh signifikan terhadap intensi whistleblowing internal maupun eksternal. Selain itu, rasionalisasi tidak memoderasi keseriusan pelanggaran persepsian terhadap intensi whistleblowing, baik internal maupun eksternal. Namun demikian, rasionalisasi dapat memoderasi pengaruh ancaman pembalasan persepsian terhadap intensi whistleblowing internal, tetapi tidak pada whistleblowing eksternal. Temuan penelitian ini diharapkan dapat memberikan implikasi praktis dalam memperkuat regulasi terkait whistleblowing dan meningkatkan perlindungan terhadap whistleblower, serta mendorong organisasi untuk membangun budaya etis yang mendukung praktik whistleblowing secara menyeluruh.

This study aims to analyze the influence of perceived seriousness of wrongdoing and perceived threat of retaliation on Generation Z’s intention to engage in whistleblowing, by considering the role of rationalization as a moderating variable. This research employs a quantitative approach using a survey method through questionnaires. Primary data were collected from 140 respondents, consisting of active Generation Z employees aged 20–28 years working across various sectors in Indonesia. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). This study is theoretically grounded in the Theory of Planned Behavior (TPB). The results show that the perceived seriousness of wrongdoing has a positive influence on both internal and external whistleblowing intentions. In contrast, the perceived threat of retaliation does not have a significant effect on internal or external whistleblowing intentions. Furthermore, rationalization does not moderate the relationship between the perceived seriousness of wrongdoing and whistleblowing intentions, either internally or externally. However, rationalization is found to moderate the relationship between the perceived threat of retaliation and internal whistleblowing intentions, but not external whistleblowing intentions. These findings are expected to provide practical implications for strengthening whistleblowing regulations and enhancing whistleblower protection, as well as encouraging organizations to build an ethical culture that supports whistleblowing practices comprehensively.

Kata Kunci : whistleblowing, keseriusan pelanggaran persepsian, ancaman pembalasan persepsian, rasionalisasi, theory of planned behavior, generasi Z, SEM-PLS