[ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh etika terhadap niat melakukanwhistleblowing dengan menggunakan locus of control sebagai variabelmoderating. Model analisis yang digunakan dalam penelitian ini adalah regresilinier berganda, analisa ini didasarkan pada hasil kuesioner yang dapat diolahsebanyak 123 responden yang bersal dari auditor Badan Pengawasan Keuangandan Pembangunan (BPKP) Provinsi Riau, pegawai Dinas Pekerjaan UmumProvinsi Riau, dan pegawai Dinas Dispora Provinsi Riau. Penelitian inimembuktikan bahwa etika berpengaruh positif secara signifikan terhadap niatmelakukan whistleblowing dan locus of control dapat memoderasi pengaruh etikaterhadap niat melakukan whistleblowing. Penelitian ini juga memberi kesimpulanbahwa etika auditor BPKP lebih tinggi dibandingkan dengan etika pegawai Dinas.Disamping itu, pengaruh demografi tingkat pendidikan dan masa kerja padaresponden auditor berpengaruh terhadap etika auditor, sedangkan pengaruhdemografi pada tingkat pendidikan pada responden non auditor tidak berpengaruhterhadap etika responden. Tetapi lama masa keja pada responden non auditorberpengaruh terhadap etikanya.
ABSTRACT
The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor?s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor?s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor’s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics., The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor’s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.] |
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