Faktor- Faktor Yang Mempengaruhi Internal Whistleblowing Intentions Pegawai Pajak (Studi Kasus di Kanwil DJP Jawa Tengah) COVER 1

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNAL
WHISTLEBLOWING INTENTIONS PEGAWAI PAJAK
(Studi Kasus di Kantor Wilayah DJP Jawa Tengah)

TESIS
Diajukan untuk Melengkapi Tugas-tugas dan Memenuhi Syarat-Syarat Guna
Mencapai Derajat Magister Sains Program Studi Magister Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

Oleh:
RIZKA FURQORINA
NIM: S431308007

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SEBELAS MARET
SURAKARTA
2016

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ABSTRAK

FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNAL
WHISTLEBLOWING INTENTIONS PEGAWAI PAJAK
(Studi Kasus di Kantor Wilayah DJP Jawa Tengah)

RIZKA FURQORINA
NIM: S431308007

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti
empiris pengaruh budaya ewuh-pakewuh, sikap, perceived behavioral
control, personal responsibility for reporting, and personal cost of
reporting terhadap niat whistleblowing pada Pegawai Direktorat Jenderal

Pajak (DJP). Penelitian ini berbeda dari penelitian sebelumnya karena
penelitian mengenai pengaruh budaya ewuh-pakewuh terhadap internal
whistleblowing intention masih jarang diteliti.
Penelitian ini menggunakan data primer yang dikumpulkan dengan
metode kuisioner. Pengambilan sampel dalam penelitian ini menggunakan
metode sampling Jenuh yang menghasilkan sampel 117 Pegawai DJP.
Peneliti menggunakan Structural Equation Model (SEM) dengan software
SmartPLS 2.0.
Hasil penelitian ini menunjukkan bahwa sikap, perceived behavioral
control, personal responsibility for reporting, personal cost of reporting,
dan seriousness of wrongdoing berpengaruh terhadap internal
whistleblowing intention pada Pegawai DJP. Variabel budaya ewuhpakewuh tidak terbukti berpengaruh terhadap terhadap internal
whistleblowing intention.
Keywords: internal whistleblowing intention, ewuh-pakewuh culture,
attitudes, perceived behavioral control, personal
responsibility for reporting, personal cost of reporting,
seriousness of wrongdoing.

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ABSTRACT

FACTORS THAT INFLUENCE CIVIL SERVANTS` WHISTLEBLOWING
INTENTIONS IN INDONESIA
(Case Study at Regional Office of Directorate General of Taxes Central Java)

RIZKA FURQORINA
NIM: S431308007

This research aims to examine the influence of ewuh-pakewuh
culture, attitudes, perceived behavioral control, personal responsibility
for reporting, personal cost of reporting, and seriousness of wrongdoing
on the whistleblowing intentions among civil servants in the Direktorat
Jenderal Pajak (DJP).
This research used primary data collected through the questionnaire

method. For data analysis tools, researcher used Structural Equation
Model (SEM) with SmartPLS 2.0 software. Using a sample of 117 DJP’s
civil servants from two different units.
Results indicated that attitudes, perceived behavioral control,
personal responsibility for reporting, personal cost of reporting, and
seriousness of wrongdoing was significantly related to internal
whistleblowing intention. The implications of this research and its
limitations are also discussed.
Keywords: internal whistleblowing intention, ewuh-pakewuh culture,
attitudes, perceived behavioral control, personal
responsibility for reporting, personal cost of reporting,
seriousness of wrongdoing.

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MOTTO DAN PERSEMBAHAN

“Sungguh di balik kesulitan itu ada kemudahan.”
(Al- Insyiroh: 6)

“Boleh jadi kamu membenci sesuatu, padahal ia amat baik bagimu;
dan boleh jadi (pula) kamu menyukai sesuatu, padahal ia amat buruk
bagimu. Allah mengetahui, sedangkan kalian tidak mengetahui.”
(Al-Baqarah: 216)

“There are five important things for living a successful and fulfilling life:
never stop dreaming, never stop believing, never give up, never stop trying,
and never stop learning.”
(Roy Bennett)

“Why worry when you have Allah.”
(Penulis)

Dedicated to
All the people’s who’s supporting me
and especially for
my beloved family

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KATA PENGANTAR

Assalamu’alaikum Wr. Wb.
Puji syukur Alhamdulillah penulis panjatkan kepada Allah SWT atas rahmat
dan hidayah-Nya, sehingga penulis dapat menyelesaikan tesis dengan judul: “FaktorFaktor Yang Mempengaruhi Internal Whistleblowing Intentions Pegawai Pajak (Studi
Kasus di Kanwil DJP Jawa Tengah)”
Dalam penulisan tesis ini, penulis tidak terlepas dari bantuan, bimbingan,
petunjuk serta saran dari berbagai pihak. Oleh karena itu, penulis mengucapkan

terima kasih kepada:
1. Menteri Pendidikan Nasional Republik Indonesia yang telah berkenan
memberikan bantuan kepada penulis berupa Beasiswa Unggulan Diknas
dalam menyelesaikan studi di Program Studi Magister Akuntansi FEB UNS.
2. Bapak Prof. Dr. H. Ravik Karsidi, M.S., selaku Rektor Universitas Sebelas
Maret.
3. Bapak Prof. Dr. M. Furqon Hidayatullah, M.Pd, selaku Direktur Program
Pasca Sarjana Universitas Sebelas Maret.
4. Ibu Dr. Hunik Sri Runing Sawitri, M.Si., selaku Dekan Fakultas Ekonomi dan
Bisnis Universitas Sebelas Maret.
5. Bapak Dr. Payamta, S.E., M.Si., CA., CPA, selaku Ketua Program Studi
Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret.

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6. Bapak Ari Kuncara Widagdo, S.E., M.B.A., Ph.D, CA selaku Dosen
Pembimbing yang telah memberikan dorongan, pengarahan, dan bimbingan
dalam penyusunan tesis.
7. Bapak Sutaryo, S.E., M.Si., Ak., Mas Ardian, Mas Havid, Mas Priyo, dan
Mbak Runi atas bantuannya selama masa studi.
8. Orang tua penulis yang selalu memberi doa dan dukungan kepada penulis.
Adik-adik, Mas-Mbak sepupu-sepupu yang selalu memberikan semangat dan
motivasi.
9. Gerobak Semar, especially Gita & Yenny; Mbak Asri; Dea; Dumi, Mahe dan
teman-teman yang tidak bisa penulis sebutkan satu persatu. Tak lupa temanteman Maksi, teman-teman STAR BPKP, dan teman-teman bimbingan.
10. Terima kasih untuk Mbak Dwi, Mbak Fiya, dan Mbak Tri atas bantuannya
dalam mengumpulkan data. Serta Para Responden yang bersedia menyisihkan
waktunya untuk berpartisipasi dalam penelitian ini.
Penulis menyadari bahwa masih banyak kekurangan dalam penyusunan tesis
ini, oleh karena itu segala saran dan kritik yang membangun akan penulis terima
dengan senang hati.
Wassalamu’alaikum Wr. Wb.
Surakarta, Januari 2016

Penulis

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DAFTAR ISI

HALAMAN JUDUL...................................................................................................... i
ABSTRAK .................................................................................................................... ii
HALAMAN PERSETUJUAN ..................................................................................... iv
HALAMAN PENGESAHAN ....................................................................................... v
HALAMAN PERNYATAAN KEASLIAN ................................................................ vi
HALAMAN MOTTO DAN PERSEMBAHAN ......................................................... vii
KATA PENGANTAR ............................................................................................... viii
DAFTAR ISI ................................................................................................................. x
DAFTAR TABEL ...................................................................................................... xiii
DAFTAR GAMBAR ................................................................................................. xiv
DAFTAR LAMPIRAN ............................................................................................... xv

BAB I PENDAHULUAN ............................................................................................ 1
1.1. Latar Belakang.................................................................................................. 1
1.2. Rumusan Masalah.............................................................................................. 9
1.3. Tujuan Penelitian ............................................................................................. 12
1.4. Manfaat Penelitian ........................................................................................... 13
BAB II TINJAUAN PUSTAKA DAN PENGEMBANGAN HIPOTESIS .............. 14
2.1. Tinjauan Pustaka.............................................................................................. 14
2.1.1. Internal Whistleblowing Intention ............................................................. 14
2.1.2. Budaya Ewuh-Pakewuh ............................................................................. 20
2.1.3. Theory of Planned Behavior ...................................................................... 22
2.1.3.1. Attitudes toward Whistleblowing ......................................................... 24
2.1.3.2. Subjective Normas ............................................................................... 26
2.1.3.3. Perceived Behavioral Control ............................................................. 26
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2.1.4. Personal Responsibility for Reporting ...................................................... 27
2.1.5. Personal Cost of Reporting ....................................................................... 28
2.1.6. Seriousness of Wrongdoings ...................................................................... 29
2.3. Penelitian Terdahulu ........................................................................................ 31
2.3. Pengembangan Hipotesis ................................................................................. 36
2.3.1. Budaya Ewuh-Pakewuh dan Whistleblowing ............................................ 36
2.3.2. Attitude Toward Whistleblowing dan Whistleblowing............................... 38
2.3.3. Perceived Behavioral Control dan Whistleblowing .................................. 40
2.3.4. Personal Responsibility for Reporting dan Whistleblowing ...................... 41
2.3.5. Personal Cost of Reporting dan Whistleblowing....................................... 42
2.3.6. Seriousness of Wrongdoings dan Whistleblowing ..................................... 43
2.4. Theoretical Framework ................................................................................... 44
BAB III METODE PENELITIAN ............................................................................. 46
3.1. Desain Penelitian ............................................................................................. 46
3.2. Populasi ........................................................................................................... 46
3.3. Metode Pengumpulan Data ............................................................................. 47
3.4. Definisi Operasional Variabel dan Pengukuran Variabel ................................ 48
3.4.1. Definisi Operasional .................................................................................. 48
3.4.1.1. Internal Whistleblowing Intention ....................................................... 49
3.4.1.2. Budaya Ewuh-Pakewuh ....................................................................... 49
3.4.1.3. Attitudes Toward Whistleblowing ........................................................ 50
3.4.1.4. Perceived Behavioral Control, Personal Responsibility For
Reporting,Personal Cost Of Reporting ............................................................ 51
3.4.1.5. Seriousness of Wrongdoings ................................................................ 51
3.4.2. Pengukuran Variabel ................................................................................. 52
3.5. Metode Analisis Data ...................................................................................... 54
3.5.1. Analisis Statistik Deskriptif ....................................................................... 54
3.5.2. Alat Statistik .............................................................................................. 54
3.5.2.1. Evaluasi Outer Model .......................................................................... 55
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3.5.2.1.1. Convergent Validity ........................................................................ 56
3.5.2.1.2. Discriminant Validity .................................................................... 56
3.5.2.1.3. Composite Reliability .................................................................... 57
3.5.2.2. Goodness of Fit.................................................................................... 57
3.5.2.3. Evaluasi Inner Model........................................................................... 58
3.5.2.4. Pengujian Hipotesis ............................................................................. 58
BAB IV ANALISIS DATA DAN PEMBAHASAN .................................................. 60
4.1. Stastistik Deskriptif ......................................................................................... 60
4.2. Pengujian Instrumen Pilot Testing .................................................................. 63
4.3. Evaluasi Model Pengukuran (Outer Model).................................................... 65
4.3.1. Convergent Validity ................................................................................... 65
4.3.2. Discriminant Validity ................................................................................ 67
4.3.3. Uji Reliabilitas ........................................................................................... 71
4.3.5. Goodness of Fit.......................................................................................... 73
4.4. Evaluasi Model Struktur (Inner Model) ......................................................... 73
4.5. Pengujian Hipotesis ........................................................................................ 75
4.6. Pembahasan .................................................................................................... 77
BAB IV PENUTUP .................................................................................................... 84
5.1. Kesimpulan ...................................................................................................... 84
5.2. Keterbatasan dan Saran ................................................................................... 88
5.3. Implikasi .......................................................................................................... 88
DAFTAR PUSTAKA ................................................................................................. 89
LAMPIRAN ................................................................................................................ 96

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DAFTAR TABEL

Tabel 3.1. Kode Variabel dan Ringkasan Definsi Operasional ....................... 52
Tabel 4.1. Rincian Kuisioner dan Response Rate Kuisioner ........................... 60
Tabel 4.2. Profil Responden ............................................................................ 61
Tabel 4.3. Hasil Uji Validitas Pilot Testing Variabel Budaya Ewuh-Pakewuh 63
Tabel 4.4. Hasil Uji Reliabilitas Pilot Testing .................................................. 65
Tabel 4.5. Outer Loading Budaya Ewuh-Pakewuh .......................................... 66
Tabel 4.6. Outer Loading Attitude toward Whistleblowing ............................. 67
Tabel 4.7. Cross Loading ................................................................................. 68
Tabel 4.8. AVE dan Communality ................................................................... 71
Tabel 4.9. Cronbach’s Alpha dan Composite Reliability ................................ 72
Tabel 4.10. R Square ........................................................................................ 74
Tabel 4.11. Result For Inner Weights............................................................... 75
Tabel 4.12. Ringkasan Pengujian Hipotesis ................................................... 77

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DAFTAR GAMBAR

Gambar 1.1. Grafik Jumlah Pengaduan di DJP .................................................. 6
Gambar 2.1. Model Theory of Planned Behavior ........................................... 24
Gambar 2.2. Theoretical Framework ............................................................... 45

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DAFTAR LAMPIRAN

Lampiran 1 Hasil Penelitian Terdahulu ............................................................ 96
Lampiran 2 Kuisioner Penelitian ................................................................... 102
Lampiran 3 Hasil Uji Validitas dan Reabilitas (pilot test) ........................... 106
Lampiran 4 Data Sampel ............................................................................... 114
Lampiran 5 Path Diagram ............................................................................. 118
Lampiran 6 Hasil Uji Validitas ...................................................................... 119
Lampiran 7 Hasil Uji Reliabilitas .................................................................. 124
Lampiran 8 Penggujian Hipotesis .................................................................. 126
Lampiran 9 Ijin Penelitian dan Permohonan Data untuk Penulisan Tesis .... 127
Lampiran 10 Jawaban Ijin Penelitian ............................................................ 130

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