Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Tiara Nurpratiwi
Dept. of Accounting, Post Graduated Program, Universitas Sriwijaya, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The effect of professional commitment and ethical consideration on the desire to do whistleblowing with locus of control as a moderating variable (study on the banking sector in Palembang) Inten Meutia; Mohamad Adam; Tiara Nurpratiwi
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 3 (2018): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.804 KB) | DOI: 10.22437/ppd.v6i3.5971

Abstract

This study aims to obtain empirical evidence regarding the effect of professional commitment and ethical considerations on the desire to conduct whistleblowing. This study also adds locus of control as a moderating variable that influences the relationship between professional commitment and ethical considerations. Respondents in this study were 53 internal auditors placed in the banking operational unit in Palembang and sampling by saturated sample method. The results of this study indicate: (1) The professional commitment of internal auditors has a positive effect on the desire to conduct whistleblowing, (2) Ethical considerations of internal auditors have a positive effect on the desire to conduct whistleblowing, 3) professional commitment of internal auditors moderated Locus of control does not affect desire do whistleblowing, and 4) ethical considerations of internal auditors moderated locus of control does not affect the desire to do whistleblowing.
Co-Authors Inten Meutia Mohamad Adam