Artikel Ilmiah : C1L014010 a.n. FARIS ADILAH
| NIM | C1L014010 |
|---|---|
| Namamhs | FARIS ADILAH |
| Judul Artikel | ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING (The Study on Employees of Purbalingga and Purwokerto Tax Offices) |
| Abstrak (Bhs. Indonesia) | Penelitian ini berjudul “Analisis Persepsi Pegawai Mengenai Sistem Whistleblowing terhadap Niat untuk melakukan Whistleblowing (Studi pada Pegawai Kantor Pajak Pratama Purbalingga dan Purwokerto)”.Tujuan dari penelitian ini adalah untuk menguji faktor individu yang dapat mempengaruhi niat untuk melakukan whistleblowing dengan menerapkan Teori Perilaku Terencana pada pegawai Kantor Pelayanan Pajak Purbalingga dan Kantor Pelayanan Pajak Purwokerto. Dengan menggunakan variabel yang disebutkan dalam Teori Perilaku Terencana hasil penelitian ini dapat disimpulkan bahwa: (1) adanya pengaruh positif dari sikap perilaku terhadap niat pegawai untuk melakukan whistleblowing, (2) adanya pengaruh positif dari norma subjektif terhadap niat pegawai untuk melakukan whistleblowing, dan (3) ada pengaruh positif dari persepsi kontrol perilaku niat pegawai untuk melakukan whistleblowing. |
| Abtrak (Bhs. Inggris) | This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined individual factors that can influence intention to conduct whistleblowing by applying the Theory of Planned Behavior, namely behavioral attitudes, subjective norms and perceived behavioral on the employees of the Purbalingga Tax Office and employees of Purwokerto Tax Office. This research was conducted at the Purbalingga Tax Office and Purwokerto Tax Office. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing information, and (3) there is positive effect of perceived behavioral control toward the intention of employee to conduct whistleblowing. |
| Kata kunci | Business ethics, Fraud, Auditing, Whistleblowing System, Theory of Planned Behavior. |
| Pembimbing 1 | Dr. Icuk Rangga Bawono, S.E, M.Si, Ak |
| Pembimbing 2 | Warsidi, S.E, M.Si, Ak |
| Pembimbing 3 | Kiky Srirejeki, S.E, M.Sc |
| Tahun | 2018 |
| Jumlah Halaman | 25 |
| Tgl. Entri | 2018-11-19 22:05:59.427934 |