PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING PADA KANTOR PUBLIK DI KOTA MAKASSAR

Authors

  • Sri Wahyuni Hs

DOI:

https://doi.org/10.21927/ijma.2024.5(1).154-164

Keywords:

Professionalism, Organizational Commitment, Locus of Control, Intensive Auditor To Perform Whistleblowing Action

Abstract

This study aims to determine the Effect of Professionalism, Organizational Commitment and Locus of Control on the Auditor's Intention to Perform Whistleblowing Actions. The data of this research is primary data, by distributing questionnaires to 35 auditors who work in Public Accounting Firms in Makassar City. The survey was conducted from June to July 2021. The analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that Professionalism has a positive effect on the Auditor's Intention to Whistleblowing, Organizational Commitment has a positive and significant effect on the Auditor's Intention to Whistleblowing, and Locus of Control has a positive and significant effect on the Auditor's Intention to Whistleblowing.

References

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes. 50 (2): 179-211.

Abdullah, M. Wahyuddin. (2017). Determinan Intensi Auditor Melakukan Tindakan Whistleblowing dengan Perlindungan Hukum Sebagai Variabel Moderasi. Jurnal Ekonomi dan Keuangan. Vol.1, No.3, Hal. 385-407.

Janitra, Wimpi Abhirama. (2017). Pengaruh Orientasi Etika, Komitmen Profesional, Komitmen Organisasi, dan Sensitivitas Etis Terhadap Internal Whistleblowing (Studi Empiris pada SKPD Kota Pekanbaru). JOM Fekon, Vol.4, No.1.

Krehastuti, dkk. (2014). Analisis Faktor-faktor yang Mempengaruhi Intensi Auditor untuk Melakukan Tindakan whistleblowing (Studi Empiris pada Kantor Akuntan Publik di Semarang). Ejournal. Vol.3, No.2, Hal.1-5.

Komite Nasional Kebijakan Governance (KNKG). (2008). Pedoman Sistem Pelaporan Pelanggaran-SPP (Whistleblowing System-WBS). Jakarta.

Rotter, J. B. (1996). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs. 80 (1): 609.

Tumanggor & Lonia Meiyanti. (2018). Pengaruh Pengendalian Diri (Locus of Control), Konflik Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan pada Bank Syariah Mandiri Kantor Cabang Palembang. Skripsi. Universitas Islam Negeri (UIN) Raden Fatah, Palembang

Downloads

Published

2024-02-26

Issue

Vol. 5 No. 1 (2024)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).