Persepsi Mahasiswa Akuntansi Terhadap Pengungkapan Kecurangan (Whistleblowing) Akademik (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Riau)
Kata Kunci:
Norma Subjektif, Sikap Pada Perilaku, Persepsi Kontrol Perilaku, Niat untuk mengungkapkan kecurangan (Whistleblowing)Abstrak
Academic fraud in higher education, such as plagiarism and data manipulation, poses a serious threat to institutional integrity. One approach to uncovering such violations is through whistleblowing mechanisms, which allow individuals to report unethical actions securely. However, many students remain reluctant to report despite the availability of reporting systems and protection measures, including the “Lapor Rektor” application at Universitas Muhammadiyah Riau. This study aims to analyze the influence of subjective norms, attitudes toward behavior, and perceived behavioral control on accounting students’ intentions to engage in academic whistleblowing. Primary data were collected through questionnaires distributed to 224 accounting students who had completed the Business and Professional Ethics course, with 182 valid responses analyzed. Multiple linear regression analysis was conducted using SPSS 27. The results indicate that attitudes toward behavior have a significant positive effect on whistleblowing intention, while subjective norms and perceived behavioral control have no significant effect. These findings suggest that fostering positive attitudes toward whistleblowing is a key factor in encouraging students to report academic misconduct. Therefore, strengthening ethical values and moral courage through learning and a supportive campus environment is essential to enhancing the effectiveness of misconduct reporting in academic settings.
Referensi
Afiat, M., et al. (2023). Influence of self-efficacy and social support on entrepreneurial behavior among university students: A TPB perspective. Journal of Innovation Education, X(X), xx–xx. mdpi.com+4researchgate.net+4
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Angelina, N. S. (2023). Intensi mahasiswa akuntansi melakukan Whistleblowing: Sikap skeptisme, dukungan organisasi, dan pemberian reward. TIARA: JurnalEkonomidanBisnis,1(2),45-56. https://repository.uksw.edu/handle/123456789/30183
Anugrah, N. P., & Zulfiati, D. L. (2020). The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2015-2018. Sekolah Tinggi Ilmu Ekonomi Indonesia, 3(02). https://doi.org/10.14414/tiar.v3i02.205
Dewi, J. N. K., & Prastiwi, A. (2023). Faktor-faktor yang mempengaruhi intensi mahasiswa melakukan Whistleblowing pada kecurangan akademik (Studi pada mahasiswa akuntansi perguruan tinggi di Kota Malang). Reviu Akuntansi, Keuangan, dan Sistem Informasi, 3(3), 779–795. https://doi.org/10.21776/reaksi.2024.3.3.174
Ellis, J. M., & Helaire, L. J. (2023). Self efficacy, subjective norms, self regulated learning: An application of the Theory of Planned Behavior with GEAR UP students. Journal of Educational Psychology, XX(X), xx–xx. journals.sagepub.com
Ernawati, R. S., Risal, R., Wulandari, R., & Mayasafitri, R. (2023). Analisis persepsi mahasiswa akuntansi terhadap niat mahasiswa untuk mengungkapkan kecurangan (Whistleblowing) akademik. Jurnal Akuntansi, Auditing dan Investasi (JAADI), 3(2), 15–21. http://www.jurnal.akuntansi.upb.ac.id/
Ferianto, H., Purnamasari, P., & Hartanto, R. (2023). Pengaruh Persepsi Kontrol Perilaku, Norma Subjektif, dan sikap perilaku terhadap tindakan Whistleblowing mahasiswa akuntansi. Journal of Accounting and Investment, 24(1), 123–135.
Herawati, N. T., & Giovani, F. (2021). Pengaruh etika, tekanan, dan Norma Subjektif terhadap niat Whistleblowing pada mahasiswa akuntansi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 14–23.
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/978 94 007 4126 3_8
Ramdani, D., Ameliya, A., & Rodiah, S. (2022). Kajian literatur riset akuntansi keperilakuan. Inisiatif: Jurnal Ekonomi, Akuntansi, dan Manajemen, 3(1), 1–20. https://doi.org/10.30640/inisiatif.v3i1.2175
Rustiarini, N. W., & Sunarsih, N. M. (2015). Faktor-faktor yang mempengaruhi niat melakukan Whistleblowing. Jurnal Akuntansi dan Auditing Indonesia, 19(2), 112–125. https://doi.org/10.20885/jaai.vol19.iss2.art5
Saitri, P. W., Suartana, I. W., Sisdyani, E. A., & Sujana, I. K. (2023). Predicting Whistleblowing intention using the Whistleblowing triangle. Journal of Accounting and Investment, 24(3), 683–696. https://doi.org/10.18196/jai.v24i3.17030
Saud, I. M., Nazaruddin, I., & Kholid, A. W. N. (2023). Leadership types and Whistleblowing intention in public sector: The mediation role of justice. Journal of Accounting and Investment, 24(3), 841–860. https://doi.org/10.18196/jai.v24i3.19532
Semendawai, M., et al. (2011). Perlindungan saksi dan korban dalam Whistleblowing di Indonesia. Lembaga Perlindungan Saksi dan Korban.
Trisnaningsih, S., & Husna, G. A. (2022). Concepts of behavioral accounting from psychological, social, and human behavior aspects. Journal Research of Social Science, Economics, and Management, 2(4), 512–526. https://doi.org/10.59141/jrssem.v2i04.295
Wulan Sari, N. C., Septiana, T. D., Sinaga, I., & Akadiati, V. A. P. (2022). Persepsi mahasiswa akuntansi terhadap perilaku pengungkapan kecurangan akademik di Bandar Lampung. JAE: Jurnal Akuntansi dan Ekonomi, 7(3), 95–107. https://doi.org/10.29407/jae.v7i3.18393
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Riko Erfandi
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 