Skripsi
#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