Pengaruh Sikap ke Arah Perilaku, Norma Subjektif, dan Persepsi Kontrol Atas Perilaku Terhadap Niat dan Perilaku Whistleblowing CPNS (The Influence of Attitude Toward the Behavior, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intention and Behavior of CPNS)

Jurnal Tata Kelola & Akuntabilitas Keuangan Negara Volume 4, Nomor 1, Jan–Jun 2018: 63–84

22 Pages Posted: 17 Jul 2018

See all articles by Azwar Iskandar

Azwar Iskandar

Financial Education and Training Agency

Rahmaluddin Saragih

Balai Diklat Keuangan Makassar

Date Written: June 25, 2018

Abstract

Indonesian Abstract: Calon Pegawai Negeri Sipil (CPNS) diharapkan mempunyai keberanian untuk menjadi seorang whistleblower karena masih baru, segar dan relatif tidak memiliki berbagai kepentingan yang dapat menghalanginya menjadi seorang whistleblower. Penelitian ini bertujuan untuk menganalisis pengaruh sikap ke arah perilaku, norma subjektif, dan persepsi kontrol atas perilaku terhadap niat dan perilaku whistleblowing para CPNS menggunakan Theory of Planned Behavior, dengan mengambil studi kasus pada alumni Pelatihan Dasar (Latsar) CPNS Kementerian Keuangan di Balai Diklat Keuangan Makassar Tahun 2016 dan 2017. Data diperoleh langsung dari responden melalui kuesioner, dengan teknik simple random sampling dan pendekatan kuantitatif Pemodelan Persamaan Struktural dengan Partial Least Square (PLS). Penelitian ini menemukan bahwa sikap ke arah perilaku (attitude toward behavior) para CPNS tidak berpengaruh signifikan terhadap niat mereka untuk melakukan pengungkapan kecurangan (whistleblowing). Variabel norma subjektif dan persepsi kemampuan mengontrol perilaku para CPNS, berpengaruh signifikan terhadap niat mereka untuk melakukan whistleblowing. Niat para CPNS dalam melakukan whistleblowing berpengaruh signifikan terhadap perilaku. Sedangkan persepsi kemampuan mengontrol perilaku para CPNS tidak berpengaruh signifikan terhadap perilaku.

English Abstract As a candidate for the government apparatus, Civil Servant Candidates (CPNS) are expected to have the courage to become a whistleblower as they are new, fresh and relatively unheralded members of the organization that can prevent them from becoming a whistleblower. This study aimed to analyze the influence of the factors contained in Theory of Planned Behavior (TPB) are the attitude toward the behavior, subjective norms, and perceived behavioral control on whistleblowing intention and behavior. The subject of this study was prospective civil servant i.e. alumnus from Pelatihan Dasar (Latsar) CPNS Kementerian Keuangan at Financial and Education Training Agency of Makassar in 2016 and 2017. By using primary data from questionnaire, simple random sampling method and quantitative approach of Structural Equation Modelling (SEM) based on Partial Least Square (PLS)’s component or variance were applied. This study empirically showed that attitude toward behavior has no significant effect on whistleblowing intention by prospective civil servants. Subjective norms and perceived behavioral control have significant effect on whistleblowing intention by prospective civil servants. Whistleblowing intention has significant effect on whistleblowing behavior, meanwhile the perceived behavioral control has no significant effect on whistleblowing behavior.

Note: Downloadable document is in Indonesian.

Keywords: whistleblowing; attitudes; norms; perceptions; intentions; behaviors

JEL Classification: H83

Suggested Citation

Iskandar, Azwar and Saragih, Rahmaluddin, Pengaruh Sikap ke Arah Perilaku, Norma Subjektif, dan Persepsi Kontrol Atas Perilaku Terhadap Niat dan Perilaku Whistleblowing CPNS (The Influence of Attitude Toward the Behavior, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intention and Behavior of CPNS) (June 25, 2018). Jurnal Tata Kelola & Akuntabilitas Keuangan Negara Volume 4, Nomor 1, Jan–Jun 2018: 63–84 , Available at SSRN: https://ssrn.com/abstract=3202535

Azwar Iskandar (Contact Author)

Financial Education and Training Agency ( email )

Kompleks Perkantoran Gedung Keuangan Negara
Jalan Urip Sumoharjo Km. 4
Makassar, Sulawesi Selatan 90234
Indonesia
+62411438393 (Phone)
+62411438152 (Fax)

HOME PAGE: http://bppk.depkeu.go.id

Rahmaluddin Saragih

Balai Diklat Keuangan Makassar ( email )

Kompleks Perkantoran Gedung Keuangan Negara
Jalan Urip Sumoharjo Km. 4
Makassar, Sulawesi Selatan 90234
Indonesia

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