Theory of Reasoned Action sebagai Prediktor Whistleblowing Intention Pengelola Keuangan di Institusi Pendidikan

Authors

  • I Wayan Yeremia Natawibawa Universitas Brawijaya
  • Gugus Irianto Universitas Brawijaya
  • Roekhudin Roekhudin Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.jiap.2018.004.04.5

Keywords:

Theory of Reasoned Action, perception, whistleblowing

Abstract

This research was aimed to analyze the perception of financial keepers in school organization on whistleblowing intention and to understand this relationship through Theory of Reasoned Action (TRA). Population of research was 214 persons comprising of 24 principals, 97 vice-principals, 22 school administration heads, 32 treasurers, and 39 financial administration staffs in Public Senior/ Vocational/ Moslem High Schools in Malang City. Census sampling technique was used. Data were collected with questionnaire. There are 192 questionnaires were returned and were completely filled. Multiple regression analysis instrument was used in this research. Result of research indicated that attitude toward whistleblowing and subjective norm are positively affect whistleblowing intention.

Author Biographies

Gugus Irianto, Universitas Brawijaya

Akuntansi

Roekhudin Roekhudin, Universitas Brawijaya

Akuntansi

References

Ajzen, Icek. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Process, Vol. 50, pp.179 – 211.

Aliyah, Siti. (2015). Analisis Faktor – Faktor yang Mempengaruhi Minat Pegawai dalam Melakukan Tindakan Whistle – Blowing. Jurnal Dinamika Ekonomi & Bisnis, Vol. 12 No. 2 (Oktober 2015), pp.173 – 189.

Antara, Agregasi. (2017). Mantap! Pendidikan Anti-Korupsi Dimasukkan di Sekolah. Okenews [Internet], 4 Agustus 2017. Dapat diakses pada https://news.okezone.com/read/2017/08/04/65/1749710/mantap-pendidikan-anti-korupsi-dimasukkan-di-sekolah [Diakses pada 13 Maret 2018.

Bagustianto, Rizki dan Nurkholis. (2014). Faktor – Faktor yang Mempengaruhi Minat Pegawai Negeri Sipil (PNS) untuk Melakukan Tindakan Whistle – Blowing (Studi pada PNS BPK RI). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya. Vol. 3, No. 1, pp. 1 – 18.

Crook, David. (2000). How to Encourage Whistleblowing. Journal of Financial Regulation and Compliance. Volume 8, Number 4, pp.326 – 332.

Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Badan Penerbit Universitas Diponegoro, Semarang.

Handayani, Titik. (2009). Korupsi dan Pembangunan Pendidikan di Indonesia. Jurnal Kependudukan Indonesia, Vol. IV, No. 2, pp. 15 – 34.

Jogiyanto HM. (2007). Sistem Informasi Keperilakuan. Andi, Yogyakarta.

Khairunnisa, Rifdah Yuri. (2017). Faktor – Faktor yang Berpengaruh terhadap Intensi Whistleblowing (Studi Kasus pada Satuan Pengawas Internal Perguruan Tinggi Negeri di Kota Malang), Skripsi, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Brawijaya.

Lembaga Pengembangan dan Pemberdayaan Kepala Sekolah Kementerian Pendidikan dan Kebudayaan Indonesia. (2013). Bahan Pembelajaran Diklat Calon Kepala Sekolah Pengelolaan Keuangan Sekolah/ Madrasah. Karanganyar: Lembaga Pengembangan dan Pemberdayaan Kepala Sekolah Kementerian Pendidikan dan Kebudayaan Indonesia.

Mulyasa, E. (2009). Manajemen Berbasis Sekolah, Konsep, Strategi, dan Implementasi. Remaja Rosdakarya, Bandung.

Mustapha, Mazlina & Siaw Ling Ling. (2012). Whistle Blowing: Perceptions of Future Accountants. 2012 International Conference on Economics, Business Innovation IPEDR Vol. 38. IACSIT Press, Singapore.

Parianti, Ni Putu Ika, I Wayan Suartana, dan I Dewa Nyoman Badera. (2016). Faktor – Faktor yang Memengaruhi Niat dan Perilaku Whistleblowing Mahasiswa Akuntansi. E – Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5(12), pp. 4209–4236.

Park, H. dan J. Blenkinsopp. (2009). Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers. Journal of Business Ethics, Vol. 85(4), pp.545–556.

Poespito, Alfian Setyo. (2017). Determinan Minat Pegawai dalam Melakukan Tindakan Whistleblowing, Skripsi, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Brawijaya.

Ponnu, C.H., K. Naidu, dan W. Zamri. (2008). Determinants of Whistle Blowing. International Review of Business Research Papers, Vol. 4, No. 1 (January), pp.276–298.

Ramadhan, Aditya. (2016). Lapor Kecurangan Sekolah ke Satgas Antimafia Pendidikan. Antaranews [Internet], 28 Januari 2016. Dapat diakses pada https://www.antaranews.com/berita/570422/lapor-kecurangan-sekolah-ke-satgas-antimafia-pendidikan [Diakses pada 16 Januari 2016].

Rustiarini, Ni Wayan dan Ni Made Sunarsih. (2017). Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, Vol. 10(2), pp.187–214.

Sekaran, Uma., & Roger Bougie. (2013). Research Methods for Business. John Wiley & Sons, Inc, USA.

Sharif, Zakiyah. (2015). Intention Towards Whistle – Blowing Among Internal Auditors in the U.K. Disertasi, Business School, Universitas Huddersfield.

Siallagan, Hamonangan, Abdul Rohman, Indira Januarti, Muhammad Din. (2017). The Effect of Professional Commitment, Attitude, Subjective Norm and Perceived Behavior Control on Whistle Blowing Intention. International Journal of Civil Engineering and Technology, Volume 8, Issue 8 (August), pp.508–519.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan Kombinasi (Mixed Methods). Alfabeta, Bandung.

Suryono, Erwan dan Anis Chariri. (2016). Sikap, Norma Subjektif, dan Intensi Pegawai Negeri Sipil untuk Mengadukan Pelanggaran (Whistle-Blowing).Jurnal Akuntansi dan Keuangan Indonesia, Volume 13, Nomor 1 (Juni), pp.102–116.

Susanti, Apriliya. (2018). Mencegah Korupsi di Sekolah. Koran Jakarta [Internet], 11 Januari 2018. Dapat diakses pada http://www.koran-jakarta.com/mencegah-korupsi-di-sekolah/ [Diakses pada 16 Januari 2016].

Transparency International. (2016). Corruption Perceptions Index 2016. Dapat diakses pada https://www.transparency.org/news/feature/corruption_perceptions_index_2016 [Diakses 11 Oktober 2017].

Waytz, Adam, James Dungan., & Liane Young. (2013). The Whistleblower’s Dilemma and the Fairness Loyalty Tradeoff. Journal of Experimental Social Psychology. Vol. 49, pp.1027–1033.

Wei, Liang – Cheng, Carol Hsu., & Kai Wang. (2016). Intentions of Employees to Whistleblow Information Security Policy Violations in the Organization. Asia Pacific Journal of Information Systems, Vol. 26 No. 1, pp.163–188.

Winardi, Rijadh Djatu. (2013). The Influence of Individual and Situational Factors on Lower-Level Civil Servants’ Whistle-Blowing Intention in Indonesia. Journal of Indonesian Economy and Business, Volume 28, Number 3, pp.361–376.

Windarti. (2015). Pengaruh Karakteristik Pengelola Keuangan Sekolah dan Transparansi terhadap Efektivitas Pengelolaan Keuangan pada SMA dan SMK Negeri di Kota Madiun. ASSETS: Jurnal Akuntansi dan Pendidikan, Vol. 4, No. 1, (April), pp.23–36.

Zakaria, Maheran, Siti Noor Azmawaty Abd Razak, dan Muhammad Saiful Anuar Yusoff. (2016). The Theory of Planned Behaviour as a Framework for Whistle – Blowing Intentions. Review of European Studies, Vol. 8, No. 3, pp.221–236.

Zakaria, Maheran. (2015). Antecedent Factors of Whistleblowing in Organizations. 7th International Conference on Financial Criminology 2015, 13 – 14 April 2015, Wadham College, Oxford, United Kingdom.

Downloads

Published

2018-12-31

Issue

Vol. 4 No. 4 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)

Section

Articles

License

If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the JIAP Author Licensing Service they will be able to complete the license agreement on behalf of all authors on the paper.