Lenggu, Sara Welhelmina (2022) Pengaruh Komitmen Profesional, Tingkat Keseriusan Kecurangan, Moral Reasoning dan Kepastian Perlindungan Hukum Terhadap Niat Melakukan Tindakan Whistleblowing. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the factors that encourage the whistleblowing intentions on civil servants. The variables used in this research are professional commitment, the level of wrongdoing, moral reasoning and certainty of legal protection as exogenous variables and whistleblowing intentions endogenous variables.The population and sample in this study were all civil servants of the Village and Community Empowerment Service of East Nusa Tenggara Province, amounting to 33 respondents. The study used primary data with online questionnaires via google form. The sampling technique used is simple random sampling. The data analysis technique used Partial Square Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results of this study indicate that professional commitment has an effect to whistleblowing intentions. The level of wrongdoing affects to whistleblowing intetions. Moral reasoning has no effect to whistleblowing intetions. Certainty of legal protection does not affect to whistleblowing intentions. Keywords: Professional Commitment, Seriousness Level of Fraud, Moral Reasoning, Certainty of Legal Protection
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SARA WELHELMINA LENGGU |
| Date Deposited: | 24 Jun 2022 15:05 |
| Last Modified: | 24 Jun 2022 15:05 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9220 |
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