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Meliana Meliana
Universitas Sriwijaya
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Journal : International Journal of Economics Development Research (IJEDR)

 1 
Whistleblowing, Relativism, and Professionalism Mediated By Ethical Sensitivity among Government Auditors Meliana, Meliana; Fala, Dwi Yana Amalia Sari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7043

Abstract

The revelation of several cases of violations, such as corruption, is inseparable from the role of whistleblowers. Whistleblowers as people who know for sure that there is a violation, such as auditors, are one of the keys in preventing actions that violate the provisions in the preparation of financial statements. Thus, it is very important to know the factors that influence the auditor's intention to do whistleblowing. This study aims to examine the effect of relativism ethical orientation and auditor's professionalism to whistleblowing with ethical sensitivity as a mediator. The novelty of this research is the use of ethical sensitivity as a mediator. The data collection technique in research is a survey method using a questionnaire. The sampling technique uses the census technique (saturated sample). The research sample was all auditors who worked at the North Maluku Province Inspectorate, totaling 40 respondents. The analytical method used in this research is Partial Least Squares (PLS) with a Structural Equation Modeling (SEM) equation model using SmartPLS software. The results of this research found that the relativism ethical orientation and auditor's professional have a positive effect to whistleblowing. Meanwhile, Ethical Sensitivity is a mediator in the influence between relativism ethical orientation and auditor professionalism attitudes on auditor intention to whistleblowing.
Co-Authors agustin, isnaini nuzula Agustina, Fauziah Riyanti Aidnilla, Fitriana Ali, Sarmina Angeline angeline Angga Sulistiono Ansar, Resmiyati Anwar, Asril Ariyanto, Hepy Hefri Arvaji, Jul Aryani, Famela Dwi Asifa Asri Aulia, Maya Difa Buamona, Salwa Shobiha Budi Setiadi, Budi Budi Setiawan Cahya, Wulan Caroline Caroline Darmayanti, Tessa Eka Debeturu, Gisela S. Elya Febrita Erlin Erlin Erni Erni Fahlevi, Renza Fahrudin, Fitri Fala, Dwi Yana Amalia Sari Fitri, Ica Gayatri, Maria Hamna, Hamna Hasanah, Syafaatul Hendian, Feriana Ina Hesti Mustika Ati Indah, Wirda Indra Santoso, Septy Intan Nurul Azni Jaslyn, Jaslyn Kemenangenta PA, Imanuel Kurniawan, Pramudya Kurniawan Latukau, Nurlina Alifka Lily Purwianti Lim, Irene Maggie, Maggie Mardhiyah, Najla Ainal Maujud, Abd Haris Melodya, Deslyn Mislinawati, Mislinawati Muhlis, Widyawati Muin, Agus Alim Mustakim Mustakim Nainggolan, Benny Rojeston Marnaek Nanda, Reski Nariyati, Atik Yuli Nurul Lailatul Khusniyah Ohorella, Rizki Wahyu Utami Palionamo, Rafael James Pangaribuan, Christian Haposan Patade, Agnes Erlita Distriani Puteri, Livi Meiga Putra, Edy Yulianto Putri, Livi Meiga Rahayu, Vitria Puri Rahmat, Nurhidayati Rahmatika, Aufilana Riona Sanjaya Rofika, Ayu Rudy Latuperissa Ruumbia, Chantika Alya Sabariman, Mohammad Sagala, Zuraida Sampo, Ilka Silviana Saputri Sampurno, Mukhsin Budi Santoso, Septy Indra Saputri, Indriana Eka Sawal, Nuning Safitri M. Selvia, Resti Sisca Cletus Lamatokan Situmorang, Dokman Marulitua Soni Ariawan Sopiah, Sopiah Sribuarti, Kriyansyah Sua, Andi Tenri Sudarman Sudarman Suhardjo, Iwan Susmini, Susmini Sutisna, Muhammad Sutriningsih Sutriningsih Suwito Suwito Suwondo Suwondo Syahdan, Rinto Syamsurizal - - Taufiq, Andi Muh. Thendean, Celine Kristalia Tintien Koerniawati Tursinawati Tursinawati, Tursinawati Vidya Urbaningrum Urbaningrum Vionalita, Gisely Yananda, Yeni