E-JURNAL AKUNTANSI
Vol 17 No 1 (2016)

PROFESIONALISME, KOMITMEN ORGANISASI, INTENSITAS MORAL DAN TINDAKAN AKUNTAN MELAKUKAN WHISTLEBLOWING

Luh Putu Setiawati (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
06 Oct 2016

Abstract

Cheating on the leading companies happened lately. Whistleblowing deemed necessary to minimize fraud within the company. Factors of the actions of accountants to do whistleblowing are professionalism, organizational commitment and moral intensity. The purpose of this study to obtain empirical evidence of the influence of professionalism, organizational commitment, and moral intensity on whistleblowing. The sampling method is non-probability sampling. This study used multiple linear regression analysis. The results showed professionalism, organizational commitment, and moral intensityhave a positive influence.. It means better professionalism, organizational commitment and moral intensity the higher the intention accountant to do whistleblowing.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...