PENGARUH SIFAT MACHIAVELLIAN DAN LINGKUNGAN ETIKA TERHADAP NIAT MELAKUKAN WHISTLEBLOWING (Studi eksperimentasi pada SKPD di Lubuk Sikaping, Kabupaten Pasaman)

Suzila Suzila - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


The  purpose  of  this  study  were  to  examine  emprically:  1)Individuals  with  high  machiavellian characters will demonstrate intentions of performing different whistleblowing versus individuals with low machiavellian characters. 2)Individuals in  a  strong ethical environment will demonstrate the intention of performing different whistleblowing versus individuals in a weak ethical environment. 3) Difference between a high machiavellian character and lower one on strong environment toward whistleblowing. This research was used quantitative approach and an  experimentation type. The type of data is primary data. The population was the  employees of  local  government who  has  an  important position  in  their  office.  The  sample  was  119 respondents and the sampling was done with purpossive sampling technique with several criterias. Statistical analysis of anova was used for the hypothesis. The results showed that: 1) There was a different between a high machiavellian characters and lower one on whistleblowing. 2) There was a different between a strong environment and weak one on whistleblowing.3) There was a different between a high machiavellian character and lower one on strong environment toward whistleblowing.

 

Keyword : Machiavellian, Ethical Environment, Whistleblowing


Full Text:

PDF

References


Ajzen, Icek. 1991. The theory of planned behavior.

Organizational Behavior and Human

Decision Processes. 50 (2) : 179-211. Alleyne, Philmore., Hudaib, Mohammad &

Richard, Pike. 2013. Towards a conceptual model of whistleblowing intentions among external auditors. The British Accounting Review. 45 : 10-23.

Badan dan Pendidikan Pelatihan Keuangan

Kementrian Keuangan. 2013. Peran

‘Whistleblower’ dalam pemberantasan korupsi. http://www.bppk.kemenkeu.go.id/publikasi/a rtikel/168-artikel-pengembangan-

sdm/10977-peran-peniup-peluit-dalam- pemberantasan-korupsi. 24 Oktober 2017.

Bagustianto, Rizki & Nurkholis. 2014. Faktor- faktor yang mempengaruhi Minat Pegawai Negeri Sipil (PNS) untuk melakukan tindakan whistleblowing (studi pada PNS BPK RI). E-journal Universitas Brawijaya.

Balai Penelitian Teknologi Bahan (BPTBA) Lembaga Ilmu Pengetahuan Indonesia (LIPI). 2016. Laporan Indeks Persepsi Korupsi. http://bptba.lipi.go.id/bptba3.1/img/110020

_ipk_2016.pdf. 24 Oktober 2017.

Dalton, Derek & Robin R. Radtke. 2012. The join effects of machiavellianism and ethical environment on whistleblowing. J Bus Ethics. 117 : 153-172.

E-Akuntansi. 2016. Etika bisnis dan lingkungan. http://www.e-akuntansi.com/2015/09/etika- bisnis-dan-lingkungan.html. 22 November

Ghozali, Imam. 2013. Aplikasi analisis

multivariate dengan program IBM SPSS 21. Badan Penerbit Universitas Diponegoro. Semarang.

Jones, Daniel Nelson & Phaulus, Delroy. 2009.

Individual Differences in social behaviour. New York : Guildford.

Nugraha, Taufiq. 2017. Pengaruh komitmen profesional, lingkungan etika, sifat machiavellian dan personal cost terhadap intensi whistleblowing dengan retaliasi sebagai variabel moderating. JOM Fekon.

(1).

Mahyarni. 2013. Theory of reasoned action dan theory of planned behavior (sebuah kajian historis tentang perilaku). E- journal. 4(1).

Murphy, Pamela R. 2012. Attitude,

Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society. 37 : 242-259.

Putu, Ni Ika Parianti., Wayan, I Suartana & Dewa, I Nyoman Badera. 2016. Faktor-faktor yang memengaruhi niat dan perilaku Whistleblowing mahasiswa akuntansi”. E- Jurnal Ekonomi dan Bisnis Universitas Udayana. 5(12) : 4209-4236.

Rafik, Z Elias. 2008. Auditing students professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal. 23(3) : 283-294.

Rafik, Z Elias. 2015. The Effects of Machiavellianism and Cultural Dimensions on Business Students, General Distrust of Corporations. Journal of Business Studies Quarterly. 6(4).

Reckers Suciuc, Ashley K., Lowe, & Jordan D.

The influence of dispositional affect on whistle-blowing. Advances in Accounting, incorporating Advances in International Accounting. 26 : 259-269.

Rodiyah, Syaifa. 2015. Pengaruh sifat machiavellian, lingkungan etika dan personal cost terhadap intensi melakukan whistleblowing.Skripsi. Universitas Islam Negri Jakarta.

Sekaran, Uma. 2006. Research Methods For Business Edisi 4 Buku 2. Salemba Empat.Jakarta

Semendawai, et al. 2011. Memahami Whistleblower. Lembaga Perlindungan Saksi dan Korban (LPSK). Jakarta.

Setyawati, Intan., Ardiyani, Komala & Ragil, Catur Sutrisno. 2015. Faktor-faktor yang mempengaruhi niat untuk melakukan whistleblowing internal (the factors influencing internal whistleblowing intentions). Jurnal Ekonomi dan Bisnis.17(2)

Silaen, Sofar dan Widiyono. 2013. Metodologi Penelitian Sosial untuk Penulisan Skripsi dan Tesis. In Media.Jakarta.

Suharyadi dan S.K Purwanto. 2009. Statistika 1.

Salemba Empat. Jakarta.

Sugiyono. 2013. Metode Penelitian Kombinasi.

Penerbit Alfabeta. Bandung.

Widyatama Repository. 2014. Pengaruh penerapan whistleblowing system terhadap pencegahan kecurangan. http://repository.widyatama.ac.id/xmlui/ handle/123456789/3653. 26 Oktober 2017