Determinan Tindakan Whistleblowing oleh Akuntan

Putra, Ndaru Diarma and -, Dr. Zulfikar, S.E., M.Si. (2020) Determinan Tindakan Whistleblowing oleh Akuntan. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study discusses the orientation of professional identity, the locus of commitment, moral intensity, ethical orientation, and ethical sensitivity to the actions of auditors conducting whistleblowing in KAP Surakarta and Yogyakarta. The population in this study were all auditors working in KAP in Surakarta and Yogyakarta using the nonprobability method. The data used in this study are primary data sourced directly from respondents with questionnaire research instruments. The statistical analysis method used is multiple linear regression analysis. This study uses 42 auditors working in KAP as samples, using convenience sampling method. The results showed that the locus of commitment and moral integration of whistleblowing intentions. While professional identity, ethical-oriented idealism, and ethical sensitivity do not determine whistleblowing intentions.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	whistleblowing intentions, professional identity, commitment locus, moral intensity, idealism ethical orientation, ethical sensitivity.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NDARU DIARMA PUTRA
Date Deposited:	22 Feb 2020 06:23
Last Modified:	22 Feb 2020 06:23
URI:	http://eprints.ums.ac.id/id/eprint/81636

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