Prabasa, Putri Nabilah Apta (2021) PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, PERSEPSI KONTROL PERILAKU, PENGHARGAAN, PERSONAL COST TERHADAP NIAT MAHASISWA AKUNTANSI MELAKUKAN TINDAKAN WHISTLEBLOWING PADA KECURANGAN AKADEMIK. Undergraduate thesis, UPN "VETERAN' JAWA TIMUR.
|
Other (COVER)
Cover.PDF Download (1MB) | Preview |
|
|
Other (BAB 1)
1.PDF Download (175kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/other.png) |
Other (BAB 2)
2.PDF Restricted to Registered users only Download (170kB) |
|
|
Other (BAB 3)
3.PDF Restricted to Registered users only Download (209kB) |
|
|
Other (BAB 4)
4.PDF Restricted to Registered users only Download (266kB) |
|
|
Other (BAB 5)
5.PDF Download (112kB) | Preview |
|
|
Other (DAFTAR PUSTAKA)
Dapus.PDF Download (115kB) | Preview |
|
|
Other (LAMPIRAN)
Lam.PDF Restricted to Registered users only Download (591kB) |
Abstract
Tujuan penelitian ini adalah untuk menguji, meganalisis dan membuktikan faktor yang mempengaruhi niat mahasiswa akuntansi untuk melakukan perilaku whistleblowing. Faktor yang diuji pada penelitian ini meliputi sikap terhadap perilaku, norma subjektif, persepsi kontrol perilaku, reward, dan personal cost. Penelitian ini menggunakan metode kuantitatif. Jumlah populasi mahasiswa yang ikut serta dalam penelitian ini adalah 258 mahasiswa akuntansi STIE Perbanas Surabaya. Teknik pengambilan sampel menggunakan Probability sampling. Sebanyak 75 mahasiswa diambil sebagai sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini yaitu sikap terhadap perilaku, norma subjektif, dan persepsi kontrol perilaku mempunyai pengaruh positif pada niat mahasiswa untuk melakukan whistleblowing. Namun, personal cost berpengaruh negatif terhadap niat mahasiswa untuk menjalankan whistleblowing. Selain itu, reward tidak mempunyai pengaruh akan niat mahasiswa akuntansi melakukan tindakan whistleblowing. Kata Kunci : Norma Subjektif, Persepsi Kontrol Perilaku, Personal Cost, Reward, Sikap Terhadap Perilaku, Whistleblowing The study aims to test, analyze and prove about all the factor that influence the intention of accounting students to take whistleblowing behavior. The factors tested in this study include attitudes towards behavior, subjective norms, perceived behavioral control, rewards, and personal costs. This research was conducted using quantitative methods. The population of university student in this study is 258 accounting students at STIE Perbanas Surabaya. The sampling method is probability sampling. The research sample consisted of 75 studentsThe data research method of this study is multiple linier analysis using SPSS. The final results of this research indicate that Attitudes toward behavior, subjective norm, and perceived behavioral control, had a positive effect to the student that have intention to do a whistleblowing. However, personal cost has a negative effect on the intention of accounting students to take whistleblowing. Meanwhile, reward has no effect on the intention of accounting students to take whistleblowing. Keywords: Subjective Norms, Perceived Behavioral Control, Personal Cost, Reward, Attitudes Toward Behavior, Whistleblowing
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Lisa Nadya Irawan | ||||||||
| Date Deposited: | 18 Aug 2021 06:52 | ||||||||
| Last Modified: | 18 Aug 2021 06:52 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/2440 |
Actions (login required)
 |
View Item |