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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Jurnal Kajian Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Sosio-Didaktika: Social Science Education Journal
Yusar Sagara
UIN Syarif Hidayatullah Jakarta
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Liquidity: Jurnal Riset Akuntansi dan Manajemen

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Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing Yusar Sagara
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.127

Abstract

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.
Co-Authors Anis Saputri Faisal Akbar Muharam Angga Pratama Nur Atikah Putri Puspa Alkotdriyah Santi Yustini Wandayani Nurfadilah