DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-08-07 DOI:10.29259/ja.v16i2.16503

Tiya Restika Putri, M. Rasuli, Devi Safitri

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引用次数: 2

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The results ofthe study with multiple linear regression analysis showed that organizational commitment, personal cost of reporting and moral intensity had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing

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作为温和型变量，表现出告密的意图和法律保护

本研究以法律保护为调节变量，考察组织承诺、个人举报成本和道德强度对举报意图的影响。本研究使用的样本是在廖内省国民银行工作的所有员工。本研究的数据收集使用了一份向135名在廖内省国民银行工作的员工提交的调查问卷。从发放的问卷来看，可以完成并处理的问卷有90份。数据分析方法采用多元线性回归和有调节回归分析(MRA)，数据处理采用SPSS软件25版。多元线性回归分析结果显示，组织承诺、个人举报成本和道德强度对举报意愿有显著影响。对调节变量的分析表明，法律保护只能调节个人举报成本，不能调节组织承诺和道德强度对举报强度的影响

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Jurnal Akuntabilitas Manajemen Pendidikan

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审稿时长

24 weeks