PENGARUH PENALARAN MORAL (MORAL REASONING), RETALIASI DAN RELIGIUSITAS TERHADAP NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi UPN “Veteran” Yogyakarta)

CHAIRUNNISA, SITI (2023) PENGARUH PENALARAN MORAL (MORAL REASONING), RETALIASI DAN RELIGIUSITAS TERHADAP NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi UPN “Veteran” Yogyakarta). Other thesis, UPN Veteran Yogyakarta.

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Abstract

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ABSTRACT
This study was conducted with the aim of testing and empirically proving
the effect of moral reasoning (moral reasoning), retaliation and religiosity on
students' intentions to take whistleblowing actions on accounting students,
Faculty of Economics and Business, Universitas Pembangunan Nasional
"Veteran" Yogyakarta. Researchers used quantitative methods with the Theory of
Planned Behavior approach in this study. The population used is all active
accounting students at the National Development University "Veteran"
Yogyakarta. The sample used in this study used a purposive sampling method,
namely students who were or had taken auditing course 1 with a total sample of
92 respondents. The analysis technique uses multiple linear regression. The
results of the study stated that moral reasoning, retaliation and religiosity had a
significant effect on students' intentions to take whistleblowing actions for active
accounting students at the National Development University "Veteran"
Yogyakarta.
Keywords: whistleblowing, moral reasoning, retaliation, religiosity, students'
intention to do whistleblowing
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ABSTRAK
Penelitian ini dilakuakan dengan tujuan untuk untuk menguji dan
membuktikan secara empiris pengaruh penalaran moral (moral reasoning),
retaliasi dan religiusitas terhadap niat mahasiswa melakukan tindakan
whistleblowing pada mahasiswa akuntansi fakultas ekonomi dan bisnis
Universitas Pembangunan Nasional “Veteran” Yogyakarta. Peneliti menggunakan
metode kuantitatif dengan pendekatan Theory of Planned Behavior dalam
penelitian ini. Populasi yang digunakan yaitu seluruh mahasiswa aktif akuntansi
Universitas Pembangunan Nasional “Veteran” Yogyakarta. Sampel yang
digunakan dalam penelitian ini menggunakan metode purposive sampling yaitu
mahasiswa yang sedang atau sudah menempuh mata kuliah pengauditan 1 dengan
jumlah sampel sebanyak 92 responden. Teknik analisis menggunakan regresi
linear berganda. Hasil penelitian menyatakan bahwa penalaran moral (moral
reasoning), retaliasi dan religiusitas berpengaruh signifikan terhadap niat
mahasiswa melakukan tindakan whistleblowing mahasiswa aktif akuntansi
Universitas Pembangunan Nasional “Veteran” Yogyakarta.
Kata Kunci: whistleblowing, penalaran moral, retaliasi, religiusitas, niat
mahasiswa melakukan whistleblowing

Item Type: Thesis (Other)
Uncontrolled Keywords: whistleblowing, penalaran moral, retaliasi, religiusitas, niat mahasiswa melakukan 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: 05 Jan 2023 04:34
Last Modified: 05 Jan 2023 04:34
URI: http://eprints.upnyk.ac.id/id/eprint/32237

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