JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Vol 6, No 2 (2020): November 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA

Winda Dwi Agustiani (Universitas Darma Persada)
Ahmad Basid Hasibuan (Universitas Darma Persada)

Article Info

Publish Date
19 Nov 2020

Abstract

This study aims to ascertain the determinants of whistleblowing intention. The respondents in this study are 96 auditors who worked at KAP DKI Jakarta. The method used in this research is quantitative method, while the primary data are collected from questionnaires. Data processing is conducted by performing the data quality testing, the classical assumption testing and the hypothesis testing. The results show a positive correlation between professional commitment and whistleblowing intentions, a possitive yet insignificant correlation between organizational commitment and whistleblowing intention and a negative and insignificant correlation between locus of control and whistleblowing intention.

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Journal Info
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Website

Abbrev

jurnalakundanbisnis

Publisher

Universitas Medan Area

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor ...