Whistleblowing dan Niat Melaksanakannya Mahasiswa

Abstract

Being a whistleblower is not an easy matter. Someone from internal organizations will face an ethical dilemma in deciding whether to "blow the whistle" or leave it hidden. Some view whistleblowers as traitors who violate the norms of organizational loyalty, others see whistleblowers as heroic protectors of truth values, not just loyalty to conflicting organizations, causing potential whistleblowers to experience a dilemma in determining attitudes that can distort Whistleblowing interests..This research examines and analyzes the effect seriousness of the violation, organizational commitment, academic potential and gender towards possible intentions to Whistleblowing by students. Therefore this study would like to apply the Theory of Planned Behavior concept which explains that the behavior carried out by individuals arises because of the intention that underlies the behavior .Data analysis uses logistic regression analysis with SPSS 22.00 for Windows. The result indicates that Gender and organizational commitment have significant impact on probability of intention to do Whistleblowing.

Could Personality, Characteristics of Violations, and Perceptions of the Organizational Environment Be a Factor Driving the Whistleblowing Intention?

“…Meanwhile, "external whistleblowing" occurs when employees notify the surrounding community of a manipulation that occurs in their company (Nugrahesthy et al, 2019). Whistleblowing reporting is considered more impactful when it is done to respond to "frauds" than to report through some other methods, for example internal audit, external audit, and internal control system (Fathiyah et al, 2019). The existing internal control system in the company is one aspect that will affect employee confidence.…”

Praktik Pengendalian Internal pada Pengelolaan Keuangan di Lembaga Kemahasiswaan

“…Tidak hanya pada lembaga besar, fraud juga merambah pada organisasi kecil seperti lembaga kemahasiswaan (Gumelar & Shauki, 2020;Sunaryo & Utami, 2021). Namun, ranah penelitian kecurangan pada lembaga kemahasiswaan masih jarang ditemukan (Fathiyah et al, 2019). Lembaga kemahasiswaan adalah suatu lembaga yang bergerak dalam bidang organisasi untuk membuat program dan melaksanakan program tersebut dengan tujuan mewadahi mahasiswa dalam mengembangkan bakat (soft skill) dan menambah wawasan dalam bidang akademik (hardskill).…”

Praktik Pengendalian Internal pada Pengelolaan Keuangan di Lembaga Kemahasiswaan

“…Tidak hanya pada lembaga besar, fraud juga merambah pada organisasi kecil seperti lembaga kemahasiswaan (Gumelar dan Shauki, 2020;Sunaryo dan Utami, 2021). Namun, ranah penelitian kecurangan pada lembaga kemahasiswaan masih jarang ditemukan (Fathiyah et al, 2019). Lembaga kemahasiswaan adalah suatu lembaga yang bergerak dalam bidang organisasi untuk membuat program dan melaksanakan program tersebut dengan tujuan mewadahi mahasiswa dalam mengembangkan bakat (soft skill) dan menambah wawasan dalam bidang akademik (hardskill).…”