| NIM | C1I018026 |
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| Namamhs | MUHAMMAD IHTISAMUDDIN |
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| Judul Artikel | The Influence of Attitude, Perception of Control Behavior, Personal Cost, Severity Level of Fraud and Personal Responsibility on Intention to Whistleblowing Action |
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| Abstrak (Bhs. Indonesia) | Penelitian ini menguji pengaruh sikap, persepsi kontrol perilaku, personal cost, tingkat keseriusan kecurangan dan tanggung jawab pribadi terhadap niat untuk melakukan tindakan whistleblowing menggunakan Theory of Planned Behavior. Data penelitian ini dilakukan melalui survei dengan pendekatan kuantitatif menggunakan stratified random sampling. Hasil penelitian ini menunjukkan bahwa (1) sikap tidak berpengaruh terhadap niat melakukan tindakan whistleblowing, (2) persepsi kontrol perilaku tidak berpengaruh terhadap niat melakukan tindakan whistleblowing, (3) personal cost berpengaruh positif terhadap niat untuk melakukan tindakan whistleblowing, (4) tingkat keseriusan kecurangan tidak mempengaruhi niat untuk melakukan tindakan whistleblowing, dan (5) tanggung jawab pribadi tidak mempengaruhi niat untuk melakukan tindakan whistleblowing. Implikasi dari penelitian ini adalah meningkatkan kesadaran mahasiswa untuk melakukan tindakan whistleblowing dan memperhatikan faktor-faktor yang mempengaruhi niat melakukan tindakan whistleblowing |
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| Abtrak (Bhs. Inggris) | This study examines the effect of attitudes, perceptions of behavioral control, personal cost, severity level of fraud and personal responsibility on the intention to take whistleblowing actions using the Theory of Planned Behavior. The data of this research was conducted through a survey with a quantitative approach using stratified random sampling. The results of this study indicate that (1) attitude has no effect on the intention to take whistleblowing action, (2) the perception of behavioral control does not affect the intention to take whistleblowing action, (3) personal cost has a positive effect on the intention to take whistleblowing action, (4) severity level of fraud does not affect the intention to take whistleblowing actions, and (5) personal responsibility does not affect the intention to take whistleblowing actions. The implication of this research is to increase student's awareness of the intention to take whistleblowing actions and pay attention to the factors that influence the intention to take whistleblowing actions |
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| Kata kunci | Whistleblowing, Attitude, Perception of Control Behavior, Personal Cost, Severity Level of Fraud and Personal Responsibility |
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| Pembimbing 1 | Dr. Icuk Rangga Bawono, S.E, M.Si, Ak, ASEAN CPA, CTA |
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| Pembimbing 2 | Yudha Aryo Sudibyo, S.E, M.Sc, Akt, Ph,D, CA, ACPA |
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| Pembimbing 3 | |
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| Tahun | 2022 |
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| Jumlah Halaman | 15 |
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| Tgl. Entri | 2022-07-02 21:28:11.897768 |
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