Image of Pengaruh Lingkungan Etika, Personal Cost, Dan Komitmen Profesional Terhadap Intensi Auditor Melakukan Whistleblowing Dengan Locus Of Control Sebagai Variabel Moderasi ( Studi Empiris Pada Kantor Akuntan Publik Di Jakarta)
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Pengaruh Lingkungan Etika, Personal Cost, Dan Komitmen Profesional Terhadap Intensi Auditor Melakukan Whistleblowing Dengan Locus Of Control Sebagai Variabel Moderasi ( Studi Empiris Pada Kantor Akuntan Publik Di Jakarta)

This study aims to examine the influence of the Ethical Environment, Personal Cost, and Professional Commitment to the intention of auditor to do Whistleblowing with Locus of Control as a moderating variable. The sample in this study was auditors who worked in 22 public Accounting in Jakarta. This study uses primary data which was obtained from the answer of the respondents and the quetionnaire distributed. The collected data wa analyzed using data analysis method by firstly proposing the classical assumption before performing the hypotesis test. Classical assumption test and hypothesis test was done using SPSS software version 23 for windows. The hypothesis test in this research used multiple regression linier with t-test at significance level 5% (α = 0, 0 5), moderated regression analysis and determination coefficient test. The result of the study found that Ethical Environment had a significant effect on the auditor’s intention to do Whistleblowing, Personal Cost had a significant effect on the auditor’s intention to Whistleblowing, Professional Commitment had a significant effect on the auditor’s intention to Whistleblowing. Locus of Control is a moderating variable between the Ethical Environment and Professional Commitment to Whitleblowing but cannot moderate the Personal Cost to Whistleblowing.

Keywords : Ethical Environment, Personal Cost, Professional Commitment, Whistleblowing Intention, Locus of Control.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0182)
02 03. 119 (0182)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0182)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0182)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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