FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI NEGERI SIPIL (PNS) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING (STUDI PADA PNS BPK RI)
Abstract
Penelitian ini bertujuan untuk menguji pengaruh faktor sikap terhadap whistle-blowing, komitmen organisasi, personal cost, dan tingkat keseriusan kecurangan terhadap minat whistle-blowing pegawai negeri sipil di lingkungan Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara online. Menggunakan sampel 107 orang pegawai BPK RI yang berasal dari 35 induk unit kerja yang berbeda, hasil penelitian menunjukkan bahwa bahwa tiga dari empat determinan secara signifikan berpengaruh terhadap minat whistle-blowing PNS BPK-RI yaitu sikap terhadap whistle-blowing, komitmen organisasi, dan tingkat keseriusan kecurangan. Diskusi terhadap implikasi hasil penelitian dan keterbatasannya juga telah dilakukan.
Kata Kunci: minat whistle-blowing, sikap terhadap whistle-blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan
Downloads
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).