Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior

Abstract

This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels.
 Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.

Pengaruh Faktor Individual Dan Situasial Terhadap Niat Mahasiswa Melakukan Whistleblowing: Studi Pada Mahasiswa Diploma Iii Akuntansi

“…Sikap akan mempengaruhi niat perilaku namun sikap tidak menentukan perilaku secara langsung, melainkan melalui kombinasi dengan norma subjektif dan persepsi kendali perilaku (Ajzen, 2020). Penelitian terdahulu menghasilkan kesimpulan bahwa sikap berpengaruh positif terhadap niat mahasiswa untuk melakukan whistleblowing (Indahsari, 2018;Owusu et al, 2020;Prabasa & Akbar, 2021;Wuryaningsih & Dzulhasni, 2022) . Semakin besar persepsi mahasiswa bahwa whistleblowing merupakan hal yang positif maka akan semakin besar niat mereka untuk melakukannya.…”

“…Meskipun demikian persepsi positif tersebut tidak cukup mendorong niat mahasiswa untuk melakukan whistleblowing. Hasil penelitian ini tidak konsisten dengan Indahsari (2018) ; Owusu et al (2020) ; Prabasa & Akbar (2021) ; Wuryaningsih & Dzulhasni (2022) . Peneliti menduga hal ini terjadi karena mahasiswa kurang familiar dengan konsep whistleblowing sebagai akibat praktik mekanisme whistleblowing yang belum terkelola dengan baik.…”

“…Faktor individual sebagai pendorong niat mahasiswa melakukan whistleblowing dapat dijelaskan menggunakan konstruk-konstruk dalam Theory Of Planned Behavior (TPB) yaitu sikap terhadap perilaku dan norma subjektif. Faktor individual telah digunakan sebagai kerangka hipotesis pada beberapa penelitian yang mengkaji whistleblowing dalam konteks yang berbeda antara lain untuk konteks karyawan ( (Mustafida, 2020), untuk konteks pegawai pemerintah daerah (Antoh & Sholihin, 2021) , untuk konteks mahasiswa akuntansi oleh Handika & Sudaryanti (2017) , Prabasa & Akbar (2021) , Owusu et al (2020) dan Wuryaningsih & Dzulhasni (2022) .…”

Determinant of Whistleblowing Intention with Remuneration as Moderation in Indonesian Open University

“…Their growing positive attitude toward whistleblowing will increase their willingness to do so. According to Wuryaningsih & Dzulhasni (2022), both accounting students and professionals tend to judge whistleblowing as a good action depending on the channel used in this case; accounting students and professionals prefer internal channels over external channels. Thus, the first hypothesis in this research is based on the explanation above is: H1: Attitude affects the whistleblowing intentions of financial managers and state property managers at the Indonesian Open University.…”