DETERMINASI WHISTLEBLOWING INTENTION MELALUI SIKAP ETHICAL AWARENESS DAN ETHICAL JUDGEMENT

Value : Jurnal Manajemen dan Akuntansi Pub Date : 2023-08-19 DOI:10.32534/jv.v18i2.4279

Ahmad Subaki, Sumarso Sumarso, Toto Tohari, Fikri Hidayat

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Abstract

Financial violations that occurred in Indonesia show no signs of ending soon. In the KPK report in 2022, there were 4,623 reports of alleged corruption through email and the KPK whistleblower system. This research was conducted empirically to reveal whether ethical awareness and ethical judgment affect a person's intention to whistleblow. The method used in this study is quantitative research method. Data collection is carried out in this using non-probability sampling or voluntary sampling techniques. Because in this study researchers collected data by distributing research questionnaires online through google form. The population in this study is FEB UHAMKA students who have obtained business law lessons. The number of samples obtained in this study was 249 respondents, this number of samples is above the minimum number of samples previously obtained using G-Power software. Then researchers use structural equation models with partial least square techniques through smartpls 4.0 software. The results of this study show that ethical awareness has a positive effect on the intention to whistleblow. Likewise with the variable of ethical judgment, it has a positive effect on the intention to do whistleblowing. Keywords: Ethical Awareness, Ethical Judgement, Whistleblowing

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举报意图的确定，离不开道德意识和道德判断

发生在印尼的金融违规行为没有很快结束的迹象。在2022年的《肃贪委报告书》中，通过电子邮件和肃贪委举报人制度进行的腐败举报有4623件。本研究通过实证研究揭示道德意识和道德判断是否会影响一个人的检举意愿。本研究采用的方法是定量研究方法。数据收集是使用非概率抽样或自愿抽样技术进行的。因为在这项研究中，研究人员通过谷歌表格在线分发研究问卷来收集数据。本研究的人群是获得商业法课程的FEB UHAMKA学生。本研究获得的样本数量为249个，这个样本数量超过了以前使用G-Power软件获得的最小样本数量。然后，研究人员通过smartpls 4.0软件使用偏最小二乘技术的结构方程模型。本研究结果显示，道德意识对举报意愿有正向影响。与道德判断变量一样，对举报意愿也有正向影响。关键词:道德意识，道德判断，举报

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Value : Jurnal Manajemen dan Akuntansi

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