PENGARUH PERSONAL COST DAN PEMBERIAN REWARD TERHADAP TINDAKAN WHISTLEBLOWING

Halim Usman, Yohanes Rura

Abstract


Abstrak

Tujuan dari penelitian ini yaitu untuk menguji dan menganalisis pengaruh personal cost dan pemberian reward terhadap tindakan whistleblowing. Populasi dalam penelitian ini yakni mahasiswa akuntansi di Universitas Muhammadiyah Palopo. Pengambilan sampel menggunakan puposive sampling dengan membagikan kuesioner melalui google form kepada mahasiswa dan menghasilkan sebagai 137 responden. Analisis regresi linear berganda digunakan dalam penelitian ini, dengan memastikan data yang diolah merupakan data yang telah lolos uji validitas, uji reliabilitas serta uji asumsi klasik. Berdasarkan hasil penelitian yang telah dilakukan dapat diketahui bahwa personal cost dan pemberian reward berpengaruh positif terhadap tindakan whistleblowing sesuai dengan persepsi mahasiswa akuntansi di Universitas Muhammadiyah Palopo.
Kata Kunci: whisteblowing, personal cost, reward


Abstract

The purpose of this study is to examine and analyze the effect of personal cost and reward on whistleblowing. The population in this study were accounting students at the Muhammadiyah University of Palopo. Sampling using purposive sampling by distributing questionnaires via google form to students and resulted in 137 respondents. Multiple linear regression analysis is used in this study, by ensuring that the data processed is data that has passed the validity test, reliability test and classical assumption test. Based on the results of the research that has been done, it can be seen that personal costs and reward giving have a positive effect on whistleblowing in accordance with the perceptions of accounting students at Muhammadiyah Palopo University.
Keywords: whistleblowing, personal cost, reward
 

 

 

 

 


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DOI: http://dx.doi.org/10.35906/je001.v10i1.640

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