Obedience pressure and group pressure: An experimental study on whistleblowing
DOI:
https://doi.org/10.24914/jeb.v26i1.3950Kata Kunci:
Tekanan ketaatan, tekanan kelompok, whistleblowing intentionsAbstrak
Tekanan ketaatan merupakan kondisi individu yang menerima perintah dari atasan untuk melakukan tindakan yang tidak etis. Tekanan kelompok merupakan kondisi individu yang berada di dalam kelompok yang menganggap bahwa tindakan tidak etis adalah hal yang wajar untuk dilakukan. Whistleblowing merupakan tindakan pengaduan yang dilakukan oleh whistleblower yang mengetahui adanya kecurangan yang terjadi di tempat kerjanya. Penelitian ini bertujuan untuk menguji kausalitas tekanan ketaatan dan tekanan kelompok mempengaruhi niat melakukan whistleblowing. Desain penelitian ini menggunakan studi eksperimental 2 x 2 between subject. Subjek yang dilibatkan adalah mahasiswa pada salah satu program studi akuntansi di Jawa Tengah. Hasil penelitian ini menunjukkan bahwa pertama, individu dalam tekanan ketaatan rendah memiliki niat whistleblowing lebih tinggi daripada individu dalam tekanan ketaatan tinggi. Kedua, individu dalam tekanan kelompok yang rendah memiliki niat whistleblowing yang lebih tinggi daripada individu dalam tekanan kelompok yang tinggi. Ketiga, terdapat interaksi antara tekanan ketaatan dan tekanan kelompok terhadap niat melakukan whistleblowing. Penelitian ini memberikan kontribusi pada literatur terkait whistleblowing. Serta, membantu perusahaan dalam mengembangkan sistem whistleblowing yang optimal.
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