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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Ilmiah Manajemen dan Bisnis IJMA
Hs, Sri Wahyuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Journal : IJMA

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PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING PADA KANTOR PUBLIK DI KOTA MAKASSAR Hs, Sri Wahyuni
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).154-164

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.
Co-Authors Indradewa, Rhian Iskandar, Sultan Rianthy, Gina Anggi Rohani Rohani Tiblola, Jordan