PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING
Abstract: Many case of
accounting violations that occur both in the country and abroad that reflect a
professional attitude and ethical behavior of accountants are still worse. Such
violations harm the users of financial statements. The purpose of this study is
to analyze influence of the internal auditor’s professionalism did
whistleblowing intentions. This study uses professionalism as an independent
variable with five dimensions, consists of community affiliation, social
obligations, dedication towards work, confidence in the rule itself or the
community, internal auditors to be independent , and whistleblowing intentions
as dependent variable.
The population in this study is national banking company. Sampling method
in this study is voluntary sampling. Case scenario will be given to internal
auditors in central banks in Jakarta and then filed in and returned by the
internal auditors who volunteered to fill in.
The analysis showed that among the five dimensions of professionalism,
community affiliation has no effect on whistleblowing intentions. This may be
caused by a lack of self-awareness of internal auditors and the internal
auditors are in a position of dilemma.
Penulis: Devi Novita Sari,
Herry Laksito
Kode Jurnal: jpakuntansidd141134
