Pengaruh Tingkat Keseriusan Pelanggaran dan Edukasi terhadap Whistleblowing Intentions dengan Pemahaman sebagai Variabel Pemediasi

Erni Suryandari Fathmaningrum; Rizky Aji Pratama; Arum Indrasari

doi:10.18196/rabin.v9i2.26303

Authors

Erni Suryandari Fathmaningrum Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta, Daerah Istimewa Yogyakarta, Indonesia
Rizky Aji Pratama Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta, Daerah Istimewa Yogyakarta, Indonesia
Arum Indrasari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta, Daerah Istimewa Yogyakarta, Indonesia

DOI:

https://doi.org/10.18196/rabin.v9i2.26303

Keywords:

Asimetri Informasi, Laporan Keberlanjutan, Nilai Perusahaan, Perencanaan Pajak

Abstract

Latar Belakang: Kasus pelanggaran dan kecurangan, termasuk korupsi, masih menjadi tantangan utama di berbagai sektor di Indonesia. Di tengah lemahnya penegakan hukum dan kurangnya perlindungan bagi pelapor pelanggaran (whistleblower), sistem pelaporan seringkali tidak optimal. Keadaan ini diperburuk oleh rendahnya pemahaman mengenai whistleblowing, baik di tingkat individu maupun kelembagaan, seperti yang terjadi pada kasus pengadaan proyek Dinas Perhubungan Karawang, yang merugikan negara hingga miliaran rupiah.
Tujuan Penelitian: Untuk menganalisis pengaruh tingkat keseriusan pelanggaran, edukasi whistleblowing, dan pemahaman whistleblowing terhadap niat pelaporan pelanggaran (whistleblowing intentions) di Dinas Perhubungan Komunikasi dan Informatika Karawang.
Metode Penelitian: Sampel penelitian ini adalah pegawai Dinas Perhubungan Komunikasi dan Informatika Karawang yang berjumlah 120 orang. Jenis data yang digunakan adalah data primer yang diperoleh melalui kuesioner. Penelitian ini dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM)
Hasil Penelitian: Edukasi whistleblowing dan pemahaman whistleblowing berpengaruh signifikan terhadap niat whistleblowing. Tingkat keseriusan pelanggaran tidak berpengaruh langsung, namun berpengaruh secara tidak langsung melalui pemahaman whistleblowing (full mediating). Pemahaman whistleblowing juga memediasi sebagian pengaruh edukasi terhadap niat whistleblowing (partial mediating).
Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan pendekatan pengenalan pemahaman whistleblower sebagai variabel mediasi merupakan aspek baru dari penelitian ini. Tambahan ini memperkaya literatur dengan mengeksplorasi faktor yang sebelumnya kurang dibahas dalam niat whistleblower. Studi ini juga menyoroti peran pendidikan whistleblower dalam meningkatkan pemahaman dan keberanian untuk melaporkan pelanggaran. Fokus pada program pendidikan ini sebagai sarana untuk meningkatkan mekanisme pelaporan merupakan kontribusi unik untuk lapangan.

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