Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan

  • Vania Yunita Setianto Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
  • Intiyas Utami Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
  • Suzy Novianti Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
Keywords: obedience pressure, trust to leader, whistleblowing


The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause  tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions that are considered to deviate their espoused values and morals, they can report to senior managers. This research examines the employees’ tendencies to perform whistleblowing actions when faced with different levels of obedience pressure and trust to leaders. We administered the laboratory study at Satya Wacana Christian University and used 69 bachelor students majoring in accounting as our subjects, generating 60 usable data. We used 2x2 between subject experiment and manipulated the level of obedience pressure (high vs low) and trust to leaders (high vs low). Our results show that subjects experiencing high level of obedience pressure and having higher trust to leader are more likely to perform whistleblowing action.



Tekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam  keadaan tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini menggunakan desain eksperimental 2x2 between subject dengan total 69 subjek mahasiswa yang berperan sebagai karyawan menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk tekanan ketaatan (tinggi dan rendah) dan kepercayaan pada pimpinan (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan tinggi dan kepercayaan pada pimpinan yang tinggi pula maka memperbesar potensi seseorang untuk melakukan tindakan whistleblowing.


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Author Biography

Vania Yunita Setianto, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga

Magister Akuntansi 

Fakultas Ekonomika dan Bisnis

Universitas Kristen Satya Wacana


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How to Cite
Setianto, V., Utami, I., & Novianti, S. (2016). Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan. Jurnal Ekonomi Dan Bisnis, 19(3), 485-510. https://doi.org/10.24914/jeb.v19i3.607