Whistleblowing: Dilema dalam Tekanan Ketaatan dan Tindakan Balasan
Abstract
Whistleblowing menjadi sebuah kajian yang terus dikembangkan sebagai salah satu cara untuk mengidentifikasi hingga memitigasi tindak kecurangan. Berjalannya whistleblowing akan optimal apabila ada individu yang rela menjadi seorang whistleblower. Namun, menjadi seorang whistleblower bukan hal yang mudah. Pada praktiknya, whistleblower mengalami dilema akibat faktor-faktor yang mempengaruhi niatnya dalam melakukan pengungkapan kecurangan. Faktor yang diperhitungkan dapat mempengaruhi niat individu tersebut diantaranya adalah tekanan ketaatan serta potensi tindakan pembalasan. Pada saat seseorang berhadapan pada tekanan ketaatan dan potensi tindak balasan yang tinggi maka niat melakukan whistleblowing menjadi rendah. Penelitian ini kemudian menguji hubungan kausalitas antara tekanan ketaatan dan tindakan balasan pada niat whistleblowing. Penelitian ini menggunakan desain studi eksperimental 2x2 antar-subjek (2x2 Between Subjects Factorial Design). Subjek penelitian ini adalah 90 orang Mahasiswa S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga. Hasil menunjukan bahwa tekanan ketaatan dan tindakan balasan berpengaruh secara signifikan pada niat whistleblowing. Serta, terdapat interaksi antara tekanan ketaatan, tindakan balasan pada niat whistleblowing.
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DOI: https://doi.org/10.24167/jab.v21i2.10449
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