TINDAKAN WHISTLEBLOWING DAN FAKTOR FAKTOR YANG MEMPENGARUHINYA
DOI:
https://doi.org/10.32897/jsikap.v6i2.1307Keywords:
Sensitivitas Etis, Locus of Control, Personal Cost, WhistleblowingAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh sensitivitas etis, locus of control dan personal cost terhadap tindakan whistleblowing baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif asosiatif dengan pendekatan sensus pada staf SPI dan staf Akuntansi dan keuangan di Perusahaan Daerah Kota Bandung. Hasil penelitian menunjukkan bahwa: (1) Sensitivitas Etis berpengaruh positif terhadap tindakan whistleblowing dengan hubungan sedang (2) Locus of Control berpengaruh positif terhadap tindakan whistleblowing dengan hubungan yang kuat (3) Personal Cost berpengaruh negatif terhadap tindakan whistleblowing dengan hubungan sangat kuat (4) Sensitivitas Etis, Locus of Control, dan Personal Cost berpengaruh signifikan secara simultan terhadap tindakan Whistleblowing dengan hubungan sangat kuat.References
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