Analisis Sikap, Norma Subjektif, Persepsi Kontrol Perilaku, Penghargaan terhadap Intensi Pengungkapan Kecurangan Laporan Keuangan
Abstract
Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, persepsi kontrol perilaku, dan penghargaan terhadap intensi calon akuntan dalam mengungkap kecurangan laporan keuangan
Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 150 mahasiswa akuntansi tingkat akhir di tiga perguruan tinggi negeri di Bandar Lampung. Instrumen penelitian berupa kuesioner skala Likert, dan data dianalisis menggunakan regresi linear berganda.
Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada integrasi Theory of Planned Behavior dengan variabel eksternal berupa penghargaan berdasarkan teori Maslow, serta fokus pada konteks lokal mahasiswa akuntansi di Lampung yang belum banyak diteliti.
Hasil Penelitian: Hasil penelitian menunjukkan bahwa sikap dan persepsi kontrol perilaku berpengaruh positif signifikan terhadap intensi pengungkapan kecurangan, sedangkan norma subjektif berpengaruh negatif signifikan. Penghargaan tidak berpengaruh signifikan. Secara simultan, keempat variabel memberikan pengaruh signifikan terhadap intensi.
Implikasi: Temuan ini mengimplikasikan bahwa penguatan sikap etis dan persepsi kontrol internal perlu dikembangkan dalam pendidikan akuntansi, sementara tekanan sosial negatif dan pemberian insentif perlu dievaluasi efektivitasnya dalam mendorong perilaku pelaporan kecurangan.
Research Objectives: This study aims to examine the influence of attitude, subjective norms, perceived behavioral control, and rewards on accounting students’ intention to disclose financial statement fraud.
Research Method: A quantitative approach was employed using a survey method involving 150 final-year accounting students from three public universities in Bandar Lampung. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression.
Originality/Novelty: The novelty of this research lies in integrating the Theory of Planned Behavior (TPB) with an external variable rewards based on Maslow’s hierarchy of needs, while focusing on a local context that has received limited academic attention.
Research Results: The results show that attitude and perceived behavioral control have a significant positive effect on the intention to report fraud, while subjective norms have a significant negative effect. In contrast, rewards do not significantly affect the intention. Simultaneously, the four variables contribute significantly to the model.
Implications: These findings imply that strengthening ethical attitudes and internal behavioral control should be prioritized in accounting education, while the effectiveness of external pressures and incentives in promoting whistleblowing behavior should be critically reassessed.
Keywords
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DOI: https://doi.org/10.30596/jakk.v8i2.25327
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