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Jurnal

DAMPAK MODERASI LOCUS OF CONTROL DALAM HUBUNGAN ANTARA SIFAT MACHIAVELLIAN, PERSONAL COST TERHADAP NIAT MELAKUKAN WHISTLEBLOWING

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 1 (2023) · pp. 01–16

DOI
10.52062/.v6i1.3170
Published
2023-08-15
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis study aims to determine the effect of machiavellian nature, personal cost on the intention to dowhistleblowing with locus of control as a moderating variable in the Regional Government of PapuaProvince. This study uses the Theory of Planned Behavior (TPB) and Prosocial Behavior Theory asthe theoretical basis. This study uses a survey method with the research sample being civil servants inthe Regional Government of Papua Province as many as 208 respondents using the purposivesampling method. The data collection instrument used a questionnaire which was distributed directlyto the respondents. The dependent variable is the intention to do whistleblowing, the independentvariable is the Machiavellian trait and personal cost and the moderating variable is the locus ofcontrol. The analysis used in this study is statistical testing in the form of Warp PLS version 7.0. Theresults of this study indicate that the machiavellian nature and personal cost affect the intention to dowhistleblowing. The results of this study also show the relationship of Machiavellian traits to theintention to do whistleblowing with the locus of control moderation having a significant effect.Meanwhile, the relationship of personal cost to the intention to do whistleblowing with moderationlocus of control has no effect.Keywords: Intention to Whistleblowing; Machiavellian Traits; Personal Cost; Locus of Control.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh sifat machiavellian, personal cost terhadap niatmelakukan whistleblowing dengan locus of control sebagai variabel moderasi di Pemerintah DaerahProvinsi Papua. Penelitian ini menggunakan Teori Perilaku Terencana (TPB) dan Teori PerilakuPrososial sebagai landasan teori. Penelitian ini menggunakan metode survei dengan sampel penelitianpegawai negeri sipil di Pemerintah Daerah Provinsi Papua sebanyak 208 responden denganmenggunakan metode purposive sampling. Instrumen pengumpulan data menggunakan kuesioneryang dibagikan langsung kepada responden. Variabel terikatnya adalah niat untuk melakukanwhistleblowing, variabel bebasnya adalah sifat Machiavellian dan personal cost dan variabelmoderatingnya adalah locus of control. Analisis yang digunakan dalam penelitian ini adalah pengujianstatistik berupa Warp PLS versi 7.0. Hasil penelitian ini menunjukkan bahwa sifat machiavellian danpersonal cost berpengaruh terhadap niat melakukan whistleblowing. Hasil penelitian ini jugamenunjukkan hubungan sifat Machiavellian terhadap niat melakukan whistleblowing dengan moderasilocus of control berpengaruh signifikan. Sedangkan hubungan personal cost dengan niat melakukanwhistleblowing dengan moderasi locus of control tidak berpengaruh.Kata Kunci: Niat Whistleblowing; Sifat Machiavellian; Personal Cost; Locus of Control.

Collaboration network of the authors

40 authors · 92 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Fitri DwinarianAffiliation unknown1
Utari ArdiniamaliaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">DAMPAK MODERASI LOCUS OF CONTROL DALAM HUBUNGAN ANTARA SIFAT MACHIAVELLIAN, PERSONAL COST TERHADAP NIAT MELAKUKAN WHISTLEBLOWING</dc:title>
	<dc:creator>Jayanti, Futry Dwi</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Blesia, Jhon Urasti</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to determine the effect of machiavellian nature, personal cost on the intention to dowhistleblowing with locus of control as a moderating variable in the Regional Government of PapuaProvince. This study uses the Theory of Planned Behavior (TPB) and Prosocial Behavior Theory asthe theoretical basis. This study uses a survey method with the research sample being civil servants inthe Regional Government of Papua Province as many as 208 respondents using the purposivesampling method. The data collection instrument used a questionnaire which was distributed directlyto the respondents. The dependent variable is the intention to do whistleblowing, the independentvariable is the Machiavellian trait and personal cost and the moderating variable is the locus ofcontrol. The analysis used in this study is statistical testing in the form of Warp PLS version 7.0. Theresults of this study indicate that the machiavellian nature and personal cost affect the intention to dowhistleblowing. The results of this study also show the relationship of Machiavellian traits to theintention to do whistleblowing with the locus of control moderation having a significant effect.Meanwhile, the relationship of personal cost to the intention to do whistleblowing with moderationlocus of control has no effect.Keywords: Intention to Whistleblowing; Machiavellian Traits; Personal Cost; Locus of Control.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh sifat machiavellian, personal cost terhadap niatmelakukan whistleblowing dengan locus of control sebagai variabel moderasi di Pemerintah DaerahProvinsi Papua. Penelitian ini menggunakan Teori Perilaku Terencana (TPB) dan Teori PerilakuPrososial sebagai landasan teori. Penelitian ini menggunakan metode survei dengan sampel penelitianpegawai negeri sipil di Pemerintah Daerah Provinsi Papua sebanyak 208 responden denganmenggunakan metode purposive sampling. Instrumen pengumpulan data menggunakan kuesioneryang dibagikan langsung kepada responden. Variabel terikatnya adalah niat untuk melakukanwhistleblowing, variabel bebasnya adalah sifat Machiavellian dan personal cost dan variabelmoderatingnya adalah locus of control. Analisis yang digunakan dalam penelitian ini adalah pengujianstatistik berupa Warp PLS versi 7.0. Hasil penelitian ini menunjukkan bahwa sifat machiavellian danpersonal cost berpengaruh terhadap niat melakukan whistleblowing. Hasil penelitian ini jugamenunjukkan hubungan sifat Machiavellian terhadap niat melakukan whistleblowing dengan moderasilocus of control berpengaruh signifikan. Sedangkan hubungan personal cost dengan niat melakukanwhistleblowing dengan moderasi locus of control tidak berpengaruh.Kata Kunci: Niat Whistleblowing; Sifat Machiavellian; Personal Cost; Locus of Control.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3170</dc:identifier>
	<dc:identifier>10.52062/.v6i1.3170</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 1: Mei 2023; 01-16</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 1: Mei 2023; 01-16</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3170/2407</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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