Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen

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Sofyan Hadinata
Mustika Azzahrah

Abstract

Studi ini bertujuan untuk menguji peran penghargaan (reward) dan komitmen organisasi terhadap niat whistleblowing, dan peran reward terhadap niat whistleblowing ketika anggota organisasi memiliki komitmen organisasi yang rendah. Penelitian ini menggunakan model eksperimen tulen dengan partisipan mahasiswa Program Studi Akuntansi Syariah. Design eksperimen yang digunakan adalah between subject 2x2. Hasil diperoleh dari penggunaan Analisis Varian (ANOVA). Penelitian ini menghasilkan tiga temuan. Pertama, hasil penelitian menunjukkan bahwa anggota organisasi akan cenderung melakukan whistleblowing jika ada suatu penghargaan (reward). Kedua, komitmen organisasi memiliki pengaruh terhadap niat whistleblowing. Ketiga, hasil penelitian menunjukkan bahwa ketika anggota organisasi memiliki komitmen organisasi yang rendah, mereka akan cenderung melakukan whistleblowing jika ada penghargaan (reward) yang diberikan.

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How to Cite
Hadinata, S., & Mustika Azzahrah. (2021). Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(1), 11-30. https://doi.org/10.29303/akurasi.v4i1.56
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