Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing
Abstract
Fraud is an action that can cause harm. It is necessary to cultivate a behavior that can decrease fraud such as whistleblowing. This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control.
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References
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Della, R. N., Rodiah, S., & Azmi, Z. (2020). Faktor-faktor yang Mempengaruhi Niat dan Prilaku Whistleblowing Karyawan Alfamart di Pekanbaru. Jurnal Akuntansi Dan Ekonomika, 10 (1), 21-30. https://doi.org/10.37859/jae.v10i1.1894
Elias, R. Z. (2015). The Effect Of Machiavellianism On Business Students'perception Of Cheating. Academy of Educational Leadership Journal, 19(1), 175.
Hakim, T. (2017). Faktor Situasional dan Demografis sebagai Prediktor Niat Individu untuk Melakukan Whistleblowing. Jurnal Ilmiah Administrasi Publik, 3 (2), 134–142. https://doi.org/10.21776/ub.jiap.2017.003.02.6
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Menteri Pendidikan dan Kebudayaan. Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 1176/P/2020 tentang Pedoman Pembangunan Zona Integritas menuju Wilayah Bebas dari Korupsi/Wilayah Birokrasi Bersih dan Melayani Kementerian Pendidikan dan Kebudayaan. (2020). Indonesia.
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Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behavior. Journal of Financial Crime, 27 (2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
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Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behavior: A perspective from the theory of planned behavior. Asian Journal of Business and Accounting, 10 (2), 187-214.
Safira, E., & Ilmi, M. B. (2020). Pengaruh Sikap, Persepsi Kontrol Perilaku, Tanggung Jawab Pribadi dan Keseriusan yang Dirasakan Terhadap Niat Whistleblowing. Reviu Akuntansi dan Bisnis Indonesia, 4 (2), 83–98.
Sartika, D., & Mulyani, F. (2020). Pengaruh Sifat Machiavellian, Lingkungan Etika, Komitmen Organisasi, dan Tingkat Keseriusan Kecurangan Terhadap Niat Melakukan Whistleblowing (Studi Empiris pada BPKAD di Kota Padang). MENARA Ilmu, 16 (1), 24–39. https://doi.org/10.31869/mi.v14i1.1863
Saud, M. I. (2016). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17 (2), 209–219. https://doi.org/10.18196/jai.2016.0056.209-219
Schilhavy, R. A., & King, R. C. (2010). Who Says Professionals Are Ethical? A Cross-sectional Analysis of Ethical Decision Making, Attitudes and Action. Sixteenth Americas Conference on Information Systems, 12 (15), 1-11.
Schroeder, D. A., & Graziano, W. G. (2018). Prosocial behavior. In T. D. Nelson (Eds.), Getting grounded in social psychology: The essential literature of beginning researcher. Routledge.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6 (12), 4043-4068. https://doi.org/10.24843/eeb.2017.v06.i12.p01
Siallagan, H., Siallagan, A., Januarti, I., & Din, M. (2017). The Effect Of Professional Commitment, Attitude, Subjective Norms And Perceived Behavior Control On Whistle Blowing Intention. International Journal of Civil Engineering and Technology, 8 (8), 508–519.
Syahputra, M. R. (2020). Pengaruh Sifat Machiavellian, Lingkungan Etika, Locus Of Control, Dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention Dengan Retaliasi Sebagai Variabel Moderasi.
Triastuti, A., Jati, S. P., & Warsono, H. (2019). Factors Affecting Intensity Whistleblowing of Employees on the Potential Fraud of the National Health Insurance Program. Unnes Journal of Public Health, 8 (2), 104–111. https://doi.org/https://doi.org/10.15294/ujph.v0i0.29966
Tuan Mansor, T. M., Mohamad Ariff, A., & Hashim, H. A. (2020). Whistleblowing By Auditors: The Role Of Professional Commitment And Independence Commitment. Managerial Auditing Journal, 35 (8), 1033–1055. https://doi.org/10.1108/MAJ-11-2019-2484
Ülkü, T., & Döven, M. S. (2021). The Moderator Role of Ethical Climate upon the Effect Between Health Personnel’s Machiavellian Tendencies and Whistleblowing Intention: The Case of Eskişehir. Is Ahlakı Dergisi, 14 (1), 125-166. https://doi.org/10.12711/tjbe.2021.14.1.0164
Yahya, N., & Damayanti, F. (2021). Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi. Akuntabilitas, 14(1), 43-60. https://doi.org/10.15408/akt.v14i1.20803
Zakaria, M., Rozak, I. R., Swadaya, U., Jati, G., Sari, E. N., Muhammadiyah, U., & Utara, S. (2020). Predicting Internal and External Whistleblowing Intentions : Comparative Study between Malaysian and Indonesian Police Forces. International Journal of Innovation, Creativity and Change, 13 (7), 44-66.
Adilah, F., Bawono, I. R., & Warsidi. (2020). Analysis Of Employee Perception About Whistleblowing System Toward Intention to Conduct Whistleblowing. Integrated Journal of Businness and Economics, 4 (3), 236–150. http://dx.doi.org/10.33019/ijbe.v4i3.304
Agustiani, W. D., & Hasibuan, A. B. (2020). Faktor-Faktor Yang Mempengaruhi Intensi Whistleblowing: Studi Empiris Pada Kantor Akuntan Publik DKI Jakarta. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 6(2), 96-106. https://doi.org/10.31289/jab.v6i2.3305
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.4135/9781446249215.n22
Basri, Y. M., Riarni, F., Azlina, N., & Indrapraja, M. H. D. (2020). Factors That Influence Whistleblowing Intentions Village Government Official. Jurnal Riset Akuntansi Kontemporer, 12 (2), 87-93. http://dx.doi.org/10.23969/jrak.v12i2.3125
Brief, A. P., & Motowidlo, S. J. (1986). Prosocial Organizational Behaviors. The Academy of Management Review, 11 (4), 710. https://doi.org/10.2307/258391
Christy, T., Soegiono, L., & Hapsari, A. N. S. (2019). Sikap Etis Mahasiswa: Pengaruh Kecerdasan Parsial dan Simultan. Perspektif Akuntansi, 2(1), 53-70. https://doi.org/10.24246/persi.v2i1.p53-70
Dalan, S. N. A. B., Singh, J. S. K., Selvanathan, M., & Singh, J. K. H. J. (2019). Whistleblowing behavior at work: a study among non-executive public servants in Malaysia. Amazonia Investiga, 8 (18), 337-350.
Della, R. N., Rodiah, S., & Azmi, Z. (2020). Faktor-faktor yang Mempengaruhi Niat dan Prilaku Whistleblowing Karyawan Alfamart di Pekanbaru. Jurnal Akuntansi Dan Ekonomika, 10 (1), 21-30. https://doi.org/10.37859/jae.v10i1.1894
Elias, R. Z. (2015). The Effect Of Machiavellianism On Business Students'perception Of Cheating. Academy of Educational Leadership Journal, 19(1), 175.
Hakim, T. (2017). Faktor Situasional dan Demografis sebagai Prediktor Niat Individu untuk Melakukan Whistleblowing. Jurnal Ilmiah Administrasi Publik, 3 (2), 134–142. https://doi.org/10.21776/ub.jiap.2017.003.02.6
Handika, M. F. D., & Sudaryanti, D. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Niat Mahasiswa Melakukan Tindakan Whistleblowing. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11 (1), 56–63. Asia, 11(1), 56–63. https://doi.org/10.32812/jibeka.v11i1.33
Indra, S. (2019). Analisis Persepsi Mahasiswa Terhadap Niat Melakukan Whistleblowing. Jurnal Penelitan Ekonomi Dan Bisnis, 3 (1), 1–11. https://doi.org/10.33633/jpeb.v3i1.2284
Istiqomah, D. P., & Anisykurlillah, I. (2020). The Effect of Intentions on Behavior to Conduct Whistleblowing. Accounting Analysis Journal, 9 (1), 66–73. https://doi.org/10.15294/aaj.v9i1.28835
Lasmini, N. N. (2018). Implementasi theory planned behavior pada perilaku whistleblowing dengan faktor demografi sebagai variabel moderasi. Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA), 1 (1), 421–430
Mahmudah, H. (2018). Pengaruh Komitmen Profesi, Sosialisasi Antisipatif Mahasiswa Akuntansi Dan Ethical Climate Principle Terhadap Niat Whistleblowing. Jurnal Ilmiah Ekonomi Dan Bisnis, 15 (2), 165–176. https://doi.org/10.31849/jieb.v15i2.1161
Mauboy, B. E., & Pesudo, D. A. A. (2019). Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi. AFRE (Accounting and Financial Review), 2 (2), 119–125. https://doi.org/10.26905/afr.v2i2.3727
May-Amy, Y. C., Han-Rashwin, L. Y., & Carter, S. (2020). Antecedents of company secretaries’ behavior and their relationship and effect on intended whistleblowing. Corporate Governance (Bingley), 20 (5), 837–861. https://doi.org/10.1108/CG-10-2019-0308
Menteri Pendidikan dan Kebudayaan. Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 1176/P/2020 tentang Pedoman Pembangunan Zona Integritas menuju Wilayah Bebas dari Korupsi/Wilayah Birokrasi Bersih dan Melayani Kementerian Pendidikan dan Kebudayaan. (2020). Indonesia.
Mulfag, F. C. P., & Serly, V. (2019). Pengaruh Faktor Individual Dan Situational Terhadap Niat Whistleblowing. Jurnal Eksplorasi Akuntansi, 1(2), 694-709. https://doi.org/10.24036/jea.v1i2.103
Nastiti, A. D. (2018). Determinan Yang Mempengaruhi Niat Mahasiswa Melakukan Tindakan Whistleblowing (Studi Pada Mahasiswa Akuntansi Universitas Brawijaya). Jurnal Ilmiah Mahasiswa FEB, 7 (1).
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behavior. Journal of Financial Crime, 27 (2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Pangkalan Data Pendidikan Tinggi. (2020). Data Mahasiswa Universitas Udayana. PDDikti Jakarta. Jakarta Pusat.
Parianti, N. P. I., Suartana, I. W., & Badera, I. D. N. (2016). Faktor-Faktor yang Memengaruhi Niat dan Perilaku Whistleblowing Mahasiswa Akuntansi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5 (12), 4209–4236.
Perdana, A. A. (2018). Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Etika terhadap Whistleblowing Intention dan Perilaku Whistleblowing (Studi Empiris di BPKP Perwakilan Riau dan Sumatera Barat). Jurnal Akuntansi Keuangan Dan Bisnis, 11 (1), 89–98.
Permana, D. G. F. (2020). Pengaruh Personal Cost, Komitmen Organisasi, Sensitivitas Etis, Machiavellian Dan Tingkat Keseriusan Kecurangan Terhadap Minat Melakukan Whistleblowing (Studi Empiris Pada OPD Kabupaten Wonosobo).
Pratiwi, H. E., & Dwita, S. (2020). Pengaruh Sifat Machiavellian Dan Power Distance Terhadap Keputusan Whistleblowing. Jurnal Eksplorasi Akuntansi, 2(1), 2185-2199. https://doi.org/10.24036/jea.v2i1.206
Pulungan, A. H., & Fitriningrum, A. (2019). Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 4(1) 52–63.
Putra, A. F., & Maharani, Y. (2018). Niat Melakukan Whistleblowing: Persepsi Mahasiswa Diploma Iii Ekonomi. Jurnal Akuntansi Indonesia, 7 (2), 1-11. https://doi.org/10.30659/jai.7.2.1-11
Putri Aridyanti, E., & Bawono, A. D. B. (2019). Persepsi Mahasiswa Akuntansi Tentang Keinginan Untuk Melakukan Whistleblowing (Studi Empiris Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta).
Rizal, I. (2021). Gambaran Kepribadian Gelap (Dark Triad Personality) Pada Pengguna Media Sosial. Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan, 18 (1), 44-53. https://doi.org/10.25299/al-hikmah:jaip.2021.vol18(1).5564
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behavior: A perspective from the theory of planned behavior. Asian Journal of Business and Accounting, 10 (2), 187-214.
Safira, E., & Ilmi, M. B. (2020). Pengaruh Sikap, Persepsi Kontrol Perilaku, Tanggung Jawab Pribadi dan Keseriusan yang Dirasakan Terhadap Niat Whistleblowing. Reviu Akuntansi dan Bisnis Indonesia, 4 (2), 83–98.
Sartika, D., & Mulyani, F. (2020). Pengaruh Sifat Machiavellian, Lingkungan Etika, Komitmen Organisasi, dan Tingkat Keseriusan Kecurangan Terhadap Niat Melakukan Whistleblowing (Studi Empiris pada BPKAD di Kota Padang). MENARA Ilmu, 16 (1), 24–39. https://doi.org/10.31869/mi.v14i1.1863
Saud, M. I. (2016). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17 (2), 209–219. https://doi.org/10.18196/jai.2016.0056.209-219
Schilhavy, R. A., & King, R. C. (2010). Who Says Professionals Are Ethical? A Cross-sectional Analysis of Ethical Decision Making, Attitudes and Action. Sixteenth Americas Conference on Information Systems, 12 (15), 1-11.
Schroeder, D. A., & Graziano, W. G. (2018). Prosocial behavior. In T. D. Nelson (Eds.), Getting grounded in social psychology: The essential literature of beginning researcher. Routledge.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6 (12), 4043-4068. https://doi.org/10.24843/eeb.2017.v06.i12.p01
Siallagan, H., Siallagan, A., Januarti, I., & Din, M. (2017). The Effect Of Professional Commitment, Attitude, Subjective Norms And Perceived Behavior Control On Whistle Blowing Intention. International Journal of Civil Engineering and Technology, 8 (8), 508–519.
Syahputra, M. R. (2020). Pengaruh Sifat Machiavellian, Lingkungan Etika, Locus Of Control, Dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention Dengan Retaliasi Sebagai Variabel Moderasi.
Triastuti, A., Jati, S. P., & Warsono, H. (2019). Factors Affecting Intensity Whistleblowing of Employees on the Potential Fraud of the National Health Insurance Program. Unnes Journal of Public Health, 8 (2), 104–111. https://doi.org/https://doi.org/10.15294/ujph.v0i0.29966
Tuan Mansor, T. M., Mohamad Ariff, A., & Hashim, H. A. (2020). Whistleblowing By Auditors: The Role Of Professional Commitment And Independence Commitment. Managerial Auditing Journal, 35 (8), 1033–1055. https://doi.org/10.1108/MAJ-11-2019-2484
Ülkü, T., & Döven, M. S. (2021). The Moderator Role of Ethical Climate upon the Effect Between Health Personnel’s Machiavellian Tendencies and Whistleblowing Intention: The Case of Eskişehir. Is Ahlakı Dergisi, 14 (1), 125-166. https://doi.org/10.12711/tjbe.2021.14.1.0164
Yahya, N., & Damayanti, F. (2021). Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi. Akuntabilitas, 14(1), 43-60. https://doi.org/10.15408/akt.v14i1.20803
Zakaria, M., Rozak, I. R., Swadaya, U., Jati, G., Sari, E. N., Muhammadiyah, U., & Utara, S. (2020). Predicting Internal and External Whistleblowing Intentions : Comparative Study between Malaysian and Indonesian Police Forces. International Journal of Innovation, Creativity and Change, 13 (7), 44-66.
Published
2024-05-23
How to Cite
PUSPITA DEVI, Ni Wayan; DWI RATNADI, Ni Made.
Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 5, may 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85422>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i05.p07.
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