GENDER, SIFAT MACHIAVELLIAN, INTENSI WHISTLEBLOWING UNTUK MENGURANGI KECURANGAN AKADEMIK: KOMPETENSI MORAL SEBAGAI VARIABEL MODERATING
DOI:
https://doi.org/10.23887/jish-undiksha.v8i2.21377Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh gender, sifat machiavellian, dan kompetensi moral sebagai variabel moderat terhadap intensi whistleblowing untuk meminimalisasi kecurangan akademik. Penelitian ini dilakukan terhadap mahasiswa akuntansi angkatan 2015-2017 Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Salatiga. Hasil penelitian menunjukkan bahwa adanya perbedaan hasil uji secara parsial dan secara simultan. Secara simultan, variabel gender, sifat machiavellian dan kompetensi moral sebagai variabel moderat berpengaruh secara signifikan terhadap variabel terikat intensi whistleblowing. Namun secara parsial variabel gender, sifat machiavellian dan kompetensi moral sebagai variabel moderating tidak menunjukkan adanya pengaruh positif terhadap intensi whistleblowing. Sehingga ketiga variabel dalam penelitian ini di tolak.
Kata kunci: gender, intensi whistleblowing, kecurangan akademik, kompetensi moral, sifat machiavellian
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