PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, SIFAT MACHIAVELLIAN DAN KESERIUSAN PELANGGARAN TERHADAP INTENSI WHISTLEBLOWING PEGAWAI PAJAK

Dewi, Lusiana Permata (2020) PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, SIFAT MACHIAVELLIAN DAN KESERIUSAN PELANGGARAN TERHADAP INTENSI WHISTLEBLOWING PEGAWAI PAJAK. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh komitmen profesional, intensitas moral, sifat machiavellian dan keseriusan pelanggaran terhadap intensi whistleblowing. Populasi dalam penelitian ini adalah seluruh pegawai pajak yang ada di Jakarta Timur (KPP Madya Jakarta Timur, KPP Pratama Jakarta Matraman, KPP Pratama Jakarta Pulogadung, KPP Pratama Jakarta Kramat Jati, KPP Pratama Jakarta Cakung Satu, KPP Pratama Jakarta Cakung Dua dan KPP Pratama Jakarta Duren Sawit). Sampel dalam penelitian ini sebanyak 88 responden. Penelitian ini menggunakan strategi penelitian asosiatif. Dalam penelitian ini metode penelitian yang digunakan adalah kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner dan metode pengolahan data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa komitmen profesional berpengaruh positif terhadap intensi whistleblowing, intensitas moral berpengaruh positif terhadap intensi whistleblowing, sifat machiavellian berpengaruh positif terhadap intensi whistleblowing dan keseriusan pelanggaran berpengaruh positif terhadap intensi whistleblowing. ABSTRACT This study aims to analyze the effect of professional commitment, moral intensity, machiavellian nature and seriousness of violations on whistleblowing intention. The population in this study were all tax employees in East Jakarta (KPP Madya Jakarta Timur, KPP Pratama Jakarta Matraman, KPP Pratama Jakarta Pulogadung, KPP Pratama Jakarta Kramat Jati, KPP Pratama Jakarta Cakung Satu, KPP Pratama Jakarta Cakung Dua and KPP Pratama Jakarta. Duren Sawit). The sample in this study were 88 respondents. This study uses an associative research strategy. In this research the research method used is quantitative. The data used in this study are primary data in the form of questionnaires and the data processing method used in this study is multiple linear regression analysis. The results of this study indicate that professional commitment has a positive effect on whistleblowing intention, moral intensity has a positive effect on whistleblowing intention, machiavellian nature has a positive effect on whistleblowing intention and the seriousness of violation has a positive effect on whistleblowing intention.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Merliyana, Merliyana UNSPECIFIED merliyana@stei.ac.id
Uncontrolled Keywords:	Komitmen Profesional, Intensitas Moral, Sifat Machiavellian, Intensi Whistleblowing.
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Users 547 not found.
Date Deposited:	26 Oct 2020 04:06
Last Modified:	26 Oct 2020 04:15
URI:	http://repository.stei.ac.id/id/eprint/1384

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