#15677
SKR/AK MANAJERIAL 063 WID p 2022 ISBN:18.651.013
Subjects:Akuntansi Manajerial pengaruh komitmen
PENGARUH KOMITMEN PROFESIONAL, PERSONAL COST, DAN INTENSITAS MORAL KARYAWAN TERHADAP WHISTLEBLOWING --Ed.1
Widyasari Septi Cahyani / / /Politeknik Negeri Samarinda SAMARINDA 2022
xvi., 60 hlm ., 20x29 cm., ilus. Bahasa:IND
PENGARUH KOMITMEN PROFESIONAL, PERSONAL
COST, DAN INTENSITAS MORAL KARYAWAN TERHADAP
WHISTLEBLOWING
Nama : Widyasari Septi Cahyani
NIM : 18.651.013
Dosen Pembimbing : Yunus Tulak Tandierung, S.E., M.SA
Yulius Gessong Sampeallo, S.E., M.M
ABSTRAK
Penelitian ini berutujuan untuk mengetahui pengaruh komitmen
profesional, personal cost, dan intensitas moral karyawan terhadap whistleblowing
pada Organisasi Perangkat Daerah kota Samarinda.
Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda
dengan persamaan Y = 0,343X1 – 0,033X2 + 0,494X3 . Hasil penelitian
menyimpulkan bahwa nilai nilai Fhitung > Ftabel = 36,851 > 2,66. dengan
probabilitas 0,000 < 0,05, maka H0 ditolak dan H4 diterima sehingga dapat
disimpulkan bahwa variabel komitmen profesional (X1), personal cost (X2), dan
Intensitas Moral Karyawan (X3) berpengaruh positif dan signifikan terhadap
whistleblowing pada OPD kota Samarinda. Nilai R yang diperoleh 0,0654 atau
65,4% yang berarti bahwa variabel komitmen profesiona, personal cost, dan
intensitas moral karyawan memiliki korelasi yang cukup kuat terhadap variabel
dependen yaitu whistleblowing. Nilai R2 diperoleh sebesar 0,416 yang
menunjukkan bahwa komitmen profesional, personal cost, dan inetensitas moral
karyawan mempengaruhi minat whistleblowing sebesar 41,6%, sedangkan sisanya
58,4% sisanya dipengaruhi oleh variabel alin di luar model regresi ini. Secara uji t
dapat diketahui bahwa komitmen profesional dan intensitas moral karyawan
berpengaruh positif dan signifikan, sedangkan personal cost tidak berpengaruh
terhadap whistleblowing.
Kata kunci : Whistleblowing, Komitmen profesional, Personal cost, Intensitas
moral karyawan
viii
THE EFFECT OF EMPLOYEE'S PROFESSIONAL
COMMITMENT, PERSONAL COST AND MORAL INTENSITY
ON WHISTLEBLOWING
Name of Student : Widyasari Septi Cahyani
Student ID Number : 18 651 013
Examiner : Yunus Tulak Tandierung, S.E., M.SA.
Yulius Gessong Sampeallo, S.E., M.M.
ABSTRACT
This study aims to determine the effect of professional commitment, personal cost,
and moral intensity of employees on whistleblowing at the Regional Apparatus
Organization of Samarinda City. The analytical tool used in this study is multiple
linear regression with the equation Y = 0.343X1 – 0.033X2 + 0.494X3 . The
results of the study concluded that the value of Fcount > Ftable = 36,851 > 2,66.
with a probability of 0.000 < 0.05, then H0 is rejected and H4 is accepted so it
can be concluded that the variables of professional commitment (X1), personal
cost (X2), and Employee Moral Intensity (X3) have a positive and significant
effect on whistleblowing in OPD Samarinda. The R value obtained is 0.0654 or
65.4%, which means that the variables of professional commitment, personal cost,
and employee moral intensity have a fairly strong correlation to the dependent
variable, namely whistleblowing. The R2 value was obtained at 0.416 which
indicates that professional commitment, personal cost, and employee morale
intensity affect the interest in whistleblowing by 41.6%, while the remaining
58.4% is influenced by other variables outside this regression model. By t-test, it
can be seen that professional commitment and employee moral intensity have a
positive and significant effect, while personal cost has no effect on
whistleblowing.
Keywords: Whistleblowing, Professional commitment, Personal cost, Employee
moral intensity