ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris pada Kantor Akuntan Publik di Semarang)
Abstract: This study aims to
obtain empirical evidence of factors
that affect auditor to make whistleblowing intention. This study refers to
Curtis and Taylor (2010) by using the concept of the Theory of Planned Behavior
(TPB) as a theoritical basis. This study uses primary data to obtained
important information from the respondents by using convinience sampling
method. Respondents in this study were 55 auditors who worked in public
accounting firm in Semarang City, Indonesia. Statistical analysis method used
is multiple linear regression. Hypothesis testing is done with the help of
software IBM SPSS Statistics 19. The result of this study indicates: (1)
Professional Identity positively significant influence whistleblowing
intention; (2) Auditor who have higher organizational commitment that auditors
who have a commitment to co-workers has not significant influence
whistleblowing intention; (3) Moral intensity positively significant influence
whistleblowing intention; (4) Auditor's personal characteristics is consisted
of Gender, Age, Education, Experience (based on years experience) and Level
Position at firm has not significant influence whistleblowing intention.
Keywords: Whistleblowing
Intention, Profesional Identity, Organizational Commitment, Moral Intensity,
Gender, Age, Education, Experience, Level
Penulis: Destriana Kurnia
Kreshastuti, Andri Prastiwi
Kode Jurnal: jpakuntansidd141090
