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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Mahlil
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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The Influence of Auditor Professional, Idealism Ethical Orientation, and Relativism on Whistleblowing with Legal Protection as a Moderating Variable (Case Study on Aceh Province Government) Mahlil; Islahuddin; Meutia, Rita
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.9856

Abstract

This research examines the influence of auditor professionalism, idealistic ethical orientation, and relativism in whistleblowing, with legal protection as a moderating variable. This research is a population study (census) employing a quantitative and correlational methodology. The population comprises all internal auditors working at the Aceh Province Inspectorate Agency and the Banda Aceh City Inspectorate, totaling 65 individuals. The primary data for this research were collected directly through questionnaires and analyzed using multiple linear regression and moderated regression with an absolute difference value approach. The multiple linear regression analysis findings revealed that auditor professionalism and an idealistic ethical orientation positively influence whistleblowing, whereas relativism negatively impacts whistleblowing. Meanwhile, the research results using moderation regression analysis show that legal protection moderates the influence of auditor professionalism, idealistic ethical orientation, and auditor relativism in whistleblowing.
Co-Authors Islahuddin Meutia, Rita