Pengaruh Kebijakan Media Sosial Terhadap Sensitivitas Individu atas Risiko Whistleblowing Melalui Media Sosial dengan Organizational Identification Sebagai Variabel Mediasi (Studi Empiris Terhadap Mahasiswa UGM)

Messa Adi Saputra, Ahmad Amin, S.E., M.Sc., Ph.D.

2026 | Skripsi | AKUNTANSI

Penelitian ini bertujuan memberikan bukti empiris mengenai pengaruh kebijakan media sosial terhadap sensitivitas individu atas risiko whistleblowing melalui media sosial, dengan organizational identification sebagai variabel mediasi. Menggunakan, Social Identity Theory sebagai landasan teoritis, data primer dalam penelitian ini dihimpun melalui kuesioner daring dengan teknik purposive sampling terhadap 183 mahasiswa aktif Universitas Gadjah Mada yang memiliki pengalaman magang serta mengetahui kebijakan media sosial di instansi di tempat mereka magang. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan metode Structural Equation Model – Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan kebijakan media sosial berpengaruh positif dan signifikan terhadap sensitivitas individu atas risiko whistleblowing melalui media sosial. Kebijakan media sosial juga terbukti berpengaruh positif dan signifikan terhadap organizational identification. Selanjutnya, organizational identification ditemukan berpengaruh positif dan signifikan terhadap sensitivitas individu atas risiko whistlblowing melaui media sosial. Pada uji mediasi, organizational identification terbukti secara signifikan memediasi hubungan antara kebijakan media sosial dan sensitivitas individu atas risiko whistleblowing melalui media sosial dengan jenis complementary mediation (mediasi parsial). Hasil ini menegaskan pentingnya bagi instansi magang atau perusahaan untuk merancang kebijakan media sosial yang tidak hanya membatasi, tetapi juga komunikatif guna membangun ikatan psikologis dan mengoptimalkan kesadaran kognitif praktisi magang dalam memitigasi risiko reputasi di ruang digitial.

This study aims to provide empirical evidence regarding the effect of social media policy on individual sensitivity to the risk of whistleblowing via social media, with organizational identification as a mediating variable. Utilizing Social Identity Theory as the theoretical framework, primary data in this study were gathered through an online questionnaire using a purposive sampling technique, involving 183 active students of Universitas Gadjah Mada who possess internship experience and are aware of the social media policy at their respective internship institutions. Data analysis was conducted using a quantitative approach with Structural Equation Modeling – Partial Least Squares (SEM-PLS) via SmartPLS 3 software. The results demonstrate that social media policy has a positive and significant effect on individual sensitivity to the risk of whistleblowing via social media. Social media policy is also proven to have a positive and significant effect on organizational identification. Furthermore, organizational identification is found to have a positive and significant effect on whistleblowing risk sensitivity. In the mediation test, organizational identification significantly mediates the relationship between social media policy and individual sensitivity to the risk of whistleblowing via social media, exhibiting a complementary mediation (partial mediation) pattern. These findings underscore the importance for internship institutions or companies to design social media policies that are not merely constraining but also communicative in order to foster psychological bonding and optimize the cognitive awareness of interns in mitigating reputational risks in the digital sphere.

Kata Kunci : Kebijakan Media Sosial, Sensitivitas Risiko Whistleblowing, Organizational Identification