PENGARUH PENALARAN MORAL, SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT MELAKUKAN WHISTLEBLOWING PADA KECURANGAN AKADEMIK ( Studi Empiris Pada Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha )

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel penalaran moral, sikap, norma subjektif, dan kontrol perilaku terhadap niat melakukan whistleblowing kecurangan akademik pada mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha. Penelitian ini menggunakan data primer dengan menggunakan kuesioner yang kemudian diolah dengan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebanyak 1.327 orang. Sampel dalam penelitian ini diambil dengan metode porposive sampling sebanyak 172 orang. Analisis dalam penelitian ini menggunakan analisis regresi linier berganda, koefisien determinasi, uji t, dan uji f dengan menggunakan program SPSS versi 23.0. Hasil penelitian ini menunjukan bahwa; (1) penalaran moral berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing kecurangan akademik, (2) sikap berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing kecurangan akademik, (3) norma subjektif berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing kecurangan akademik, (4) kontrol perilaku berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing kecurangan akademik.
Kata Kunci : Penalaran moral, sikap, norma subjektif, niat melakukan whistleblowing

This study aimed at finding out the effects of the variables of moral reasoning, attitude, subjective norms and behavioral control on the intention to do whistleblowing on academic fraud of the students of the Undergraduate Program of Accounting Department, Ganesha University of Education. This study used primary data obtained by using the instrument of questionnaire which then analyzed by applying quantitative method. The population of this study were 1.327 students of the Undergraduate Program of Accounting Department, Ganesha University of Education. The samples were 172 students, determined by applying purposive sampling method. The data were analyzed by applying double linear regression analysis, coefficient of determination, and t-test assisted by SPSS version 23.0 program. The results of the analysis indicated that; (1) moral resoning had positive and significant effect on the intention to do whistleblowing on academic fraud, (2) attitude had positive and significant effects on the intention to do whistleblowing on academic fraud, (3) subjective norms had positive and significant effects on the intention to do whistleblowing on academic fraud, (4) behavioral control had positive and significant effects on the intention to do whistleblowing on academic fraud.
keyword : Moral reasoning, attitude, subjective norms, behavioral control, intention to do whistleblowing