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Beranda > Terbitan > Vol 7 No 2 (2021) > Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle
ARTIKEL PENELITIAN Edisi: Vol 7 No 2 (2021) | Rilis: 2021-12-16

Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle

1 Universitas Hayam Wuruk Perbanas
2 Universitas Hayam Wuruk Perbanas
Unduhan
1.993
Tampilan
1.380
Sitasi
21

ABSTRAK

Penelitian terdahulu telah mengintegrasikan theory of planned behavior dan fraud triangle. Penelitian ini mereplikasi dan mengembangkan penelitian tersebut dengan menguji integrasi pengaruh theory of planned behavior dan fraud triangle terhadap intensi whistleblowing serta menguji perbandingan intensi whistleblowing antara pegawai pemerintah dan swasta. Studi ini menggunakan metode survei daring dengan sampel sebanyak 124 pegawai pemerintah dan swasta. Hasil penelitian menunjukkan bahwa persepsi norma dan sikap berpengaruh positif terhadap intensi whistleblowing. Di sisi lain, persepsi kontrol tidak berpengaruh terhadap intensi whistleblowing. Selain itu, ditemukan bahwa tidak terdapat perbedaan intensi whistleblowing antara pegawai pemerintahan dan swasta. Hasil ini mengimplikasikan perlunya upaya-upaya untuk berfokus mengatasi ancaman retaliasi yang mendistorsi persepsi kontrol. Penelitian ini juga menunjukkan bahwa kesadaran whistleblowing pegawai di Indonesia semakin meningkat dan tidak mengalami kesenjangan antarjenis instansi.

KATA KUNCI

fraud triangle intensi whistleblowing pegawai pemerintah pegawai swasta survei daring theory of planned behavior government employee online survey private employee whistleblowing intention

TIM PENULIS & BIOGRAFI PENULIS

Nurul Mustafida

, Universitas Hayam Wuruk Perbanas
Universitas Hayam Wuruk Perbanas

Lufi Yuwana Mursita

, Universitas Hayam Wuruk Perbanas
Universitas Hayam Wuruk Perbanas

DAFTAR PUSTAKA (REFERENCES)

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CARA MENGUTIP (HOW TO CITE)

Mustafida, N., & Mursita, L. Y. (2022). Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle. Integritas: Jurnal Antikorupsi, 7(2), 233-244. https://doi.org/10.32697/integritas.v7i2.265

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