WHISTLEBLOWING INTENTION DITINJAU DARI JENIS KELAMIN DAN UMUR

Indriyana Puspitosari

doi:10.24952/tijaroh.v5i2.1914

WHISTLEBLOWING INTENTION DITINJAU DARI JENIS KELAMIN DAN UMUR

Indriyana Puspitosari (IAIN SURAKARTA)

Abstract

Abstract

Before someone does whistleblowing, the intention first appears. This study aims to examine whether there are differences in intention to report fraud in terms of gender and age. The respondents of this study were BPK RI auditors from Central Java, with a total sample of 74. The gender variable was divided into two, male and female, while the age variable was divided into under 40 years and over 40 years. The test results show that there are significant differences between males and females regarding their intention to do whistleblowing. The second result is that there is no significant difference between the intention of young auditors and old auditors to conduct whistleblowing.

Keywords: Whistleblowing intention, Gender, Age

Abstrak

Sebelum seseorang melakukan whistleblowing, niat terlebih dahulu muncul. Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan niat untuk melaporkan kecurangan dilihat dari jenis kelamin dan usia. Responden penelitian ini adalah para auditor BPK RI perwakilan Jawa Tengah dengan jumlah sampel sebanyak 74. Variabel Jenis kelamin dibagi menjadi dua yaitu laki-laki dan perempuan, sedangkan variabel usia dibagi menjadi di bawah usia 40 tahun dan di atas usia 40 tahun. Hasil pengujian menunjukkan bahwa terdapat perbedaan yang signifikan antara laki-laki dan perempuan mengenai niat mereka untuk melakukan whistleblowing. Hasil yang kedua yaitu tidak terdapat perbedaan yang signifikan antara keinginan auditor yang berusia muda dan auditor yang berusia tua untuk melakukan whistleblowing.

Kata Kunci: Whistleblowing intention, Jenis Kelamin, Umur

Keywords

Whistleblowing Intention; Gender; Age

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DOI: https://doi.org/10.24952/tijaroh.v5i2.1914