IJMA
Vol 5, No 1 (2024)

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

Hs, Sri Wahyuni (Unknown)

Article Info

Publish Date
26 Feb 2024

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.

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Journal Info
IJMA
Website

Abbrev

IJMA

Publisher

Universitas Alma Ata Yogyakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting ...