IZZATI SYABILA, NIM. 222020095 (2024) PENGARUH ETIKA, PERSONAL COST DAN KOMITMEN ORGANISASI TERHADAP INTENSI WHISTLEBLOWING (Survei pada karyawan Bank Pembangunan Daerah Sumsel Babel Cabang Kol. Atmo Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

ABSTRAK Izzati Syabila/ 222020095/ 2024/ Pengaruh Etika, Personal Cost dan Komitmen Organisasi TerhadapIntensiWhistleblowing(SurveipadaKaryawanBankPembangunanDaerahSumsel Babel Cabang Kol. Atmo Palembang). Penelitian ini memiliki tujuan untuk mengetahui pengaruh etika, personal cost dan komitmen organisasi terhadap intensi whistleblowing karyawan Bank Pembangunan Daerah Sumsel Babel Cabang Kol. Atmo Palembang. Jenis penelitian yang digunakan adalah asosiatif. Populasi pada penelitian ini adalah 87 orang karyawan Bank Pembangunan Daerah Sumsel Babel Cabang Kol. Atmo Palembang dengan menggunakan sampel jenuh sebagai teknik pengambilan sampel. Data yang digunakan merupakan data primer yang didapatkan melalui penyebaran dan pengumpulan kuesioner. Teknik analisis yang digunakan adalah analisis regresi linier berganda, uji koefisien determinasi,ujiF(simultan)danujit(parsial)dengantingkatsignifikansisebesar5%(0,05).Hasil analisis regresi linear berganda menunjukkan bahwa variabel etika tidak berpengaruh terhadap intensi whistleblowing, sedangkan variabel personal cost dan komitmen organisasi berpengaruh terhadap intensi whistleblowing. Hasil uji koefisien determinasi pada penelitian ini menunjukkan bahwa kemampuan variabel etika, personal cost dan komitmen organisasi dalam memberikan pengaruh terhadap intensi whistleblowing adalah sebesar 37%. Hasil uji F menunjukkan bahwa variabel etika, personal cost dan komitmen organisasi berpengaruh secara signifikan terhadap intensi whistleblowing secara bersama-sama. Sedangkan hasil uji t menunjukkan bahwa variabel etikadankomitmenorganisasiberpengaruhsecarasignifikanterhadapintensiwhistleblowingsecara individual (parsial), namun variabel personal cost tidak berpengaruh secara tidak signifikan terhadap intensi whistleblowing secara individual (parsial). KataKunci:Etika,PersonalCost,KomitmenOrganisasi,IntensiWhistleblowing ABSTRACT Izzati Syabila/ 222020095/ 2024/ The Effect of Ethics, Personal Cost and Organisational CommitmentonWhistleblowingIntention(SurveyonEmployeesofRegionalDevelopmentBank Sumsel Babel Branch Kol. Atmo Palembang). This study aims to determine the effect of ethics, personal cost and organisational commitment on whistleblowing intentions of employees of the Regional Development Bank of Sumsel Babel, Kol. AtmoPalembangBranch.Thetypeofresearchusedisassociative.Thepopulationinthisstudywere 87 employees of the Regional Development Bank of Sumsel Babel, Kol. Atmo Palembang Branch using saturated samples as a sampling technique. The data used is primary data obtained through the distribution and collection of questionnaires. The analysis technique used is multiple linear regression analysis, coefficient of determination test, F test (simultaneous) and t test (partial) with asignificancelevelof5%(0.05).Theresultsofmultiplelinearregressionanalysisshowthatethical variables have no effect on whistleblowing intentions, while personal cost and organisational commitment variables affect whistleblowing intentions. The results of the coefficient of determination test in this study indicate that the ability of the ethics, personal cost and organisational commitment variables to influence whistleblowing intentions is 37%. The results of the F test show that the variables of ethics, personal cost and organisational commitment have a significant effect on whistleblowing intentions together. Meanwhile, the results of the t test show that the variables of ethics and organisational commitment have a significant effect on whistleblowing intentions individually (partially), but the personal cost variable has no effect insignificantly on whistleblowing intentions individually (partially). Keywords:Ethics,PersonalCost,OrganisationalCommitment,WhistleblowingIntention

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing: 1. Aprianto, S.E., M.Si 2. Dewi Puspa Sari, S.E., M.Si
Uncontrolled Keywords:	ETIKA, PERSONAL COST, KOMITMEN ORGANISASI, INTENSI WHISTLEBLOWING
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited:	11 Jun 2024 07:03
Last Modified:	11 Jun 2024 07:03
URI:	http://repository.um-palembang.ac.id/id/eprint/29701

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