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All Journal Jurnal Reviu Akuntansi dan Keuangan E-Jurnal Akuntansi Universitas Udayana Jurnal Universitas Paramadina Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Akuntansi Perspektif Akuntansi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Suzy Noviyanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Intensi Whistleblowing dalam Organizational Commitment dan Obedience Pressure Auditor Naomi Gerallda; Suzy Noviyanti
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p10

Abstract

Organizational commitment encourages individuals to act positively, such as by complying with applicable rules, having responsibilities, and maintaining good relations with their professional colleagues. However, auditors often get pressure from their superiors to take actions that violate the code of ethics. This study aims to determine whether the auditors' whistleblowing intention is influenced by organizational commitment and obedience pressure. This study used an 2x2 experimental design of 2x2 between subjects using the data obtained from a total of 66 auditors. The results show that the auditors had a whistleblowing intention if organizational commitment is high and obedience pressure low. Keywords: Obendience Pressure; Organizational Commitment; Whistleblowing.
Co-Authors Agnes Megawaty Lumban Gaol Andreas Setio Adiputro Ari Wicaksono Artati, Arintyas Kristi Dian Kartika Zega Fita Fadillah Fitriyani Fitriyani Intan Chelsye Rossa Rumbino Intan Putri Estikasari Intiyas Utami Jony Oktavian Haryanto Lanita Winata Mahesa Deni Dwi Permana Masak, Febri Naomi Gerallda Rizky Sandhi Setyaki Selvi Andriani Widya. A. Sudarman