CD Skripsi

Pengaruh Profesionalisme Audit, Komitmen Organisasi Dan Intensitas Moral Terhadap Intensi Melakukan Whistleblowing (Studi Empiris: Kantor Akuntan Publik Di Wilayah Sumatera)

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ABSTRACT
This study aims to analyze the effect of audit professionalism,
organizational commitment, and moral intensity on whistleblowing intention
among auditors in Public Accounting Firms (KAP) in the Sumatra region. This
research uses a quantitative approach with primary data obtained through
questionnaire distribution. The population of this study consists of all auditors
working in Public Accounting Firms in Sumatra, totaling 75 firms. The sampling
technique used is purposive sampling, resulting in 115 respondents. The data
analysis method used is multiple linear regression with the assistance of SPSS
software. The results show that audit professionalism, organizational
commitment, and moral intensity simultaneously and partially influence
whistleblowing intention.
Keywords: Audit Professionalism, Organizational Commitment, Moral Intensity,
Whistleblowing

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113119

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2026

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113119

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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