Rahmawati, Uung (2023) PENGARUH SENSITIVITAS ETIS, TINGKAT FRAUD, DAN PROTEKSI BAGI PELAPOR TERHADAP NIAT MAHASISWA MELAKUKAN WHISTLEBLOWING. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
xv
ABSTRAK
PENGARUH SENSITIVITAS ETIS, TINGKAT FRAUD, DAN PROTEKSI
BAGI PELAPOR TERHADAP NIAT MAHASISWA MELAKUKAN
WHISTLEBLOWING
Uung Rahmawati
NIM 142190045
Universitas Pembangunan Nasional “Veteran” Yogyakarta
2023
Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh sensitivitas etis,
tingkat fraud, dan proteksi bagi pelapor terhadap niat mahasiswa melakukan
whistleblowing. Penelitian dilakukan di lingkungan Universitas Pembangunan
Nasional “Veteran” Yogyakarta, Universitas Negeri Yogyakarta, dan Universitas
Islam Negeri Sunan Kalijaga Yogyakarta. Sampel pada penelitian ini adalah
mahasiswa jurusan akuntansi angkatan 2019 yaitu sebanyak 173 mahasiswa.
Penentuan jumlah sampel menggunakan rumus Slovin. Metode pengumpulan data
pada penelitian ini yaitu dengan menyebarkan kuisioner kepada mahasiswa, diukur
dengan skala likert 1 (satu) sampai 4 (empat). Data yang diperoleh kemudian diolah
menggunakan program IBM SPSS Statistics 22. Uji instrumen dalam penelitian ini
yaitu uji validitas dan uji reliabilitas, Metode analisis data yang digunakan adalah
analisis regresi linear berganda. Hasil analisis pada penelitian ini menunjukkan
bahwa sensitivitas etis, tingkat fraud, dan proteksi bagi pelapor berpengaruh
terhadap niat mahasiswa melakukan whistleblowing.
Kata Kunci: sensitivitas etis, fraud, perlindungan whistleblower, whistleblowing
xvi
ABSTRACT
THE INFLUENCE OF ETHICAL SENSITIVITY, FRAUD LEVEL, AND
PROTECTION OF REPORTERS ON STUDENT INTENTION TO
WHISTLEBLOWING
Uung Rahmawati
NIM 142190045
Universitas Pembangunan Nasional “Veteran” Yogyakarta
2023
This study aims to empirically determine the effect of ethical sensitivity, level of
fraud, and protection for reporters on students' intentions to do whistleblowing. The
research was conducted at the Yogyakarta "Veteran" National Development
University, Yogyakarta State University, and Yogyakarta Sunan Kalijaga State
Islamic University. The sample in this study was students majoring in accounting
class of 2019, namely 173 students. Determination of the number of samples using
the Slovin formula. The data collection method in this study was by distributing
questionnaires to students, measured by a Likert scale of 1 (one) to 4 (four). The
data obtained was then processed using the IBM SPSS Statistics 22 program. The
test instruments in this study were validity and reliability tests. The data analysis
method used was multiple linear regression analysis. The results of the analysis in
this study indicate that ethical sensitivity, level of fraud, and protection for
whistleblowers affect students' intentions to do whistleblowing.
Keywords: ethical sensitivity, fraud, whistleblower protection, whistleblowing
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | ethical sensitivity, fraud, whistleblower protection, whistleblowing |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 10 Apr 2023 06:42 |
| Last Modified: | 10 Apr 2023 06:42 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/34437 |
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