PENGARUH INDEPENDEN DAN INTERDEPENDEN SELF CONSTRUAL TERHADAP KEPUTUSAN AUDITOR INTERNAL UNTUK TERLIBAT DALAM WHISTLEBLOWING (Studi Eksperimen Pada Satuan Pengawasan Internal Perguruaan Tinggi Keagamaan Islam Negeri se-Indonesia)

RAFLI ROSSIAN NUROCHIM, NIM: 15840042 (2019) PENGARUH INDEPENDEN DAN INTERDEPENDEN SELF CONSTRUAL TERHADAP KEPUTUSAN AUDITOR INTERNAL UNTUK TERLIBAT DALAM WHISTLEBLOWING (Studi Eksperimen Pada Satuan Pengawasan Internal Perguruaan Tinggi Keagamaan Islam Negeri se-Indonesia). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of independent self construal and interdependent self construal on the decision to be involved in whistleblowing on internal auditors / internal control units (SPI) located in State Islamic Religious Colleges throughout Indonesia. The number of samples used in this study were 40 respondents. The method of determining the sample is a convenience sampling method in which data collection is done by questionnaire method. Data analysis methods in this study are the validity test, reliability test, R-square test, and hypothesis testing using the WarpPLS test version 6.0. The results of the hypothesis test indicate that the independent self-construal internal auditor/internal control unit with the decision to engage in whistleblowing has a significant and positive relationship. This shows that the higher the independent nature of one's self construal, the higher the person's tendency to be involved in whistleblowing The results of the second hypothesis test indicate that interdependent self construal with the decision to engage in whistleblowing has no effect. This shows that the higher the interdependent sense of one's self construal, the higher the person's tendency not to be involved in whistleblowing.

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