Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing

  • Siwi Ayu Kumala Universitas Muhammadiyah Magelang
  • Nur Laila Yuliani Universitas Muhammadiyah Magelang
  • Anissa Hakim Purwantini Universitas Muhammadiyah Magelang
  • Barkah Susanto Universitas Muhammadiyah Magelang
Abstract views: 32 , PDF downloads: 15
Keywords: Attitude, Behavioral Control, Religiosity, Professional Commitment, Whistleblowing Intention

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.

References

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior And Human Decision Processes, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Ayem, S., & Rumdoni. (2021). Pengaruh Penalaran Moral, Retaliasi, Religiusitas, dan Gender Terhadap Niat Mahasiswa Melakukan Tindakan Whistleblowing (Studi Empiris pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa). Jurnal Ilmiah Akuntansi, 2(2), 150–164.

Badrulhuda, A., Hadiyati, S. N., & Yusup, J. (2021). Komitmen Profesional dan Sensitivitas Etis dalam Intensi Melakukan Whistleblowing. Ekuitas (Jurnal Ekonomi Dan Keuangan), 4(4), 522–543. https://doi.org/10.24034/j25485024.y2020.v4.i4.4524

Bagustianto, R., & Nurkholis, N. (2018). Faktor-Faktor yang Mempengaruhi Minat Pegawai Negeri Sipil (PNS) untuk Melakukan Tindakan Whistleblowing (Studi pada PNS BPK RI). Ekuitas (Jurnal Ekonomi Dan Keuangan), 19(2), 276–295. https://doi.org/10.24034/j25485024.y2015.v19.i2.91

Baruwati, F., & Fathmaningrum, E. S. (2023). Determinan Intensi Melakukan Whistleblowing dengan Retaliasi dan Dukungan Organisasi Sebagai Variabel Pemoderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 421–441. https://doi.org/10.18196/rabin.v7i2.19945

Dewi, H. R., Mahmudi, & Aini, N. N. (2023). Internal Whistleblowing Intentions Among Indonesian Civil Servants. Jurnal Riset Akuntansi Kontemporer, 15(1), 96–107. https://doi.org/10.23969/jrak.v15i1.6577

Emadudiena, Z. K. (2022). Intensi Whistleblowing di Kalangan Mahasiswa Akuntansi.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.

Ghufron, N., & Rini, R. S. (2012). Teori-Teori Psikologi (R. Kusumaningratri (Ed.)). Ar-Ruzz Media.

Hartono, B. J. (2021). Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, Komitmen Organisasi, dan Religiusitas terhadap Niat Melakukan Whistleblowing. Skripsi, Univeristas Islam Indonesia.

Hays, J. B. (2013). An Investigation of the Motivation of Management Accountants to Report Fraudulent Accounting Activity: Applying the Theory of Planned Behavior. Nova Southeastern University ProQuest Dissertations Publishing.

Isfandiary, W. (2019). Pengaruh Sikap, Norma Subjektif, dan Persepsi Kontrol Perilaku terhadap Niat Whistleblowing dengan Persepsi Dukungan Organisasi sebagai Variabel Pemoderasi (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Indonesia). In Journal of Physics a: Mathematical and Theoretical. https://doi.org/10.1088/1751-8113/44/8/085201

Kalbers, P. L., & Folgarty, J. T. (1995). Professionalism And Internal Auditors. American Journal of Business, 10(1), 13–20.

Khoirunisa, M. I., Yuliani, N. L., & Utami, P. S. (2023). Determinants of Whistleblowing Intentions in Regional Organization. 2022. https://doi.org/10.2991/978-2-38476-118-0

Komite Nasional Kebijakan Governance (KNKG). Pedoman Sistem Pelaporan Pelanggaran-SSP (Whistleblowing System-WBS). (2008).

Kurniawati, F., Muhammad, D., & Aris, A. (2022). Pengaruh Sikap, Kontrol Perilaku, dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing (Studi Kasus Pegawai Badan Keuangan Daerah Kabupaten Karanganyar). Jurnal Ekonomi Dan Bisnis, 10(1), 525–530.

Laksmi, H. L. (2021). Faktor-Faktor yang Mempengaruhi Minat Pejabat Publik Melakukan Tindakan Whistleblowing : Perceived Organizational Support Sebagai Pemoderasi.

Made, G. W. I., Nyoman, S. W. D., & Edy, S. (2023). Pengaruh Sikap, Norma, Persepsi Kontrol Perilaku, Kewajiban Moral, dan Religiusitas terhadap Intensi Whistleblowing. 1991, 691–702.

Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistleblowing. Journal of Business Ethics, 153–172. https://doi.org/10.1007/978-94-007-4126-3_8

Ningrum, W., Yuliani, N. L., Utami, S. P., & Afif, N. (2023). Pengaruh Kondisi Organisasional, Kondisi Individual, dan Kondisi Situasional terhadap Intensi Whistleblowing. Journal Online Universitas Muhammadiyah Magelang, 1011–1025. www.magelangkota.go.id

Nurokhman, M. (2023). Analisis Faktor-Faktor yang Memengaruhi Minat Aparatur Sipil Negara Menjadi Whistleblower dengan Saluran Pelaporan Anonim Sebagai Variabel Moderating.

Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior - a Survey of South Korean Police Officers. Journal of Business Ethics, 85(4), 545–556. https://doi.org/10.1007/s10551-008-9788-y

Primasari, R. A., & Fidiana, F. (2020). Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan. Jurnal Kajian Akuntansi, 4(1), 63. https://doi.org/10.33603/jka.v4i1.3383

Purwantini, A. H., et. al. (2017). Analisis Determinasi Intensi Whistleblowing Internal. University Research Colloquium, 55–62. https://journal.unimma.ac.id/index.php/urecol/article/view/1418/900

Purwantini, A. H. (2017). Pertimbangan etis, dan komponen perilaku terencana terhadap intensi whistleblowing internal. Equilibrium Jurnal Ekonomi Syariah, 4(1), 142–159.

Purwantini, A. H., & Wulandari, W. (2022). Antecedents of Internal Whistleblowing Intentions: Empirical Studies on Regional Apparatus Organizations. House of Management and Business (HOMBIS) Journal, 1(1), 35–48. https://doi.org/10.26753/hombis.v1i1.745

Putri, S. A., & Zahroh, F. (2022). Kontrol Perilaku, Komitmen Profesional, Religiusitas dan Niat Melakukan Whistleblowing. E-Jurnal Akuntansi, 32(10), 2991. https://doi.org/10.24843/eja.2022.v32.i10.p07

Rustiarini, N. W., Yuesti, A., & Dewi, N. P. S. (2021). Professional Commitment And Whistleblowing Intention: The Role Of National Culture. Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 87–102. https://doi.org/10.22219/jrak.v11i1.14558

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.

Salsabilla, C. R., & Erinos. (2023). Pengaruh Sikap, Kontrol Perilaku dan Religiusitas terhadap Niat Melakukan Whistleblowing. Jurnal Eksplorasi Akuntansi, 5(2), 479–494. https://doi.org/10.24036/jea.v5i2.670

Sorensen, James, E., & Thomas, L. (1974). The Conflict of Professionals in Bureaucratic Organizations. Administrative Science Quarterly, 19(1), 98–106.

Taufiq, N. (2017). Pengaruh Komitmen Profesional, Lingkungan Etika, Sifat Machiavellian dan Personal Cost Terhadap Intensi Whistleblowing dengan Retaliasi sebagai Variabel Moderating (Studi Empiris pada Perusahaan Perbankan yang berada di Kota Pekanbaru). JOM Fekon, 4(1).

Wahyu, U. D., Lilik, A., & Devi, P. Y. (2021). Sikap, Norma Subjektif, Komitmen Profesional Terhadap Intensi Pegawai Begeri Sipil untuk Melakukan Tindakan Internal Whistleblowing (Studi Pada Organisasi Perangkat Daerah (OPD) Kota dan Kabupaten Magelang). Business and Economics Conference in Utilization of Modern Technology, 487–495.

Wulandari, P. (2018). Pengaruh Komitmen Profesional, Komitmen Organisasi, dan Kepuasan Kerja terhadap Niat Whistleblowing (Studi pada Karyawan Rumah Sakit di Daerah Istimewa Yogyakarta). Jurnal Pendidikan Akuntansi, 3.

Zullaekha, R. N. (2023). The Effect of Moral Intensity, Professional Commitment, Seriousness of Fraud, Personal Cost, Religiosity, and Reward on Whistleblowing Intentions (Case Study of OPD in Magelang Municipality and Magelang Regency). 156–161.

PlumX Metrics

Published
2025-12-31