KESERIUSAN KECURANGAN AKUNTANSI DAN NIAT MENJADI WHISTLEBLOWER INTERNAL ANALISIS MODERASI EDUKASI

  • Astia Putriana POLITEKNIK NEGERI TANAH LAUT
  • M. Riduan Abdillah POLITEKNIK NEGERI TANAH LAUT
Kata Kunci: keseriusan pelanggaran akuntansi, edukasi, niat melaporkan kecurangan

Abstrak

Kecurangan merupakan bencana besar bagi organisasi. Partisipasi karyawan untuk bersedia untuk mengungkapkan kecurangan merupakan harapan bagi setiap organisasi. Penelitian ini bertujuan untuk menguji pengaruh keseriusan kecurangan akuntansi terhadap niat menjadi whistleblower internal serta pengaruh moderasi edukasi terhadap niat menjadi whistleblower internal. Objek penelitian ini adalah ASN bagian keuangan Pemerintah Kota Banjarmasin. Teknik penyampelan yang digunakan adalah teknik jenuh yakni menggunakan keseluruhan populasi sebagai sampel penelitian. Terdapat 100 responden yang diperoleh sebagai sampel. Data kuesioner dianalisis menggunakan alat analisis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa keseriusan kecurangan akuntansi berpengaruh terhadap niat ASN menjadi whistleblower internal. Namun, edukasi tidak mampu memoderasi pengaruh keseriusan kecurangan akuntansi terhadap niat ASN menjadi whistleblower internal. Hasil ini memberikan kontribusi untuk memberikan wawasan baru terkait dengan kebijakan yang mampu mendorong ASN menjadi whistleblower internal.

Kata kunci: keseriusan pelanggaran akuntansi; edukasi; niat melaporkan kecurangan

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Diterbitkan
2022-03-31