WHISTLEBLOWING: STUDI EKSPERIMENTAL DALAM KEJUJURAN DAN TEKANAN KETAATAN

Authors

  • Christina Dwi Cahyaningrum Universitas Pelita Harapan Medan

DOI:

https://doi.org/10.19166/%25JAMI%256%252%252022%25

Abstract

Penelitian ini menguji potensi tindakan whistleblowing oleh karyawan dalam kondisi kejujuran dan tekanan ketaatan. Penelitian ini menggunakan metoda eksperimental 2x2x2 antar-subjek dengan melibatkan 112 mahasiswa S1 Akuntansi Universitas Pelita Harapan Medan sebagai penyulih karyawan divisi pembelian yang mendapatkan tugas untuk menyusun laporan rencana pembelian material. Hasil penelitian menunjukkan bahwa munculnya perilaku jujur dari subyek dengan membeberkan adanya tindak kecurangan atas laporan rencana pembeliannya kepada pihak yang memiliki otoritas lebih tinggi dibandingkan dengan pelaku kecurangan. Selain itu bentuk komunikasi yang memberikan kesempatan bagi akuntan untuk membeberkan kecurangan secara faktual dan tekanan yang rendah dari pihak berotoritas lebih tinggi mendukung akuntan untuk melakukan whistleblowing. 

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JAMI Vol 1 No 2

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2017-09-28

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Vol. 1 No. 2 (2017)

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