Pengaruh Profesionalisme Auditor, Kontrol Perilaku, Dan Intensitas Moral Terhadap Intensi Auditor Eksternal Dalam Melakukan Whistleblowing (Studi Kasus Pada KAP di DKI Jakarta)

Authors

  • Rafi Dwi Octavia Politeknik Negeri Jakarta
  • Ridwan Zulpi Agha Politeknik Negeri Jakarta

Abstract

This study aims to determine how the influence of the independent variables of auditor professionalism, behavioral control, and moral intensity on the dependent variable intention to whistleblowing. The research was conducted in DKI Jakarta City. Professionalism, Behavioral Control, and moral intensity are the objects of research. Meanwhile, the research subjects are junior auditors, associate auditors, senior auditors, supervisors and manager auditors who work in public accounting firms in the DKI Jakarta area. This study uses quantitative methods with the type of causality research. The data collection method used in this research is a questionnaire with data analysis techniques using multiple linear regression analysis through the help of SPSS version 29 software. The sample in the study was determined by purposive sampling method which amounted to 131 respondents. The results of this study are partially Auditor Professionalism (X1) has a significant influence on the intention of whistleblowing, Behavior Control (X2) has a significant influence on the intention of whistleblowing, Moral Intensity (X3) has a significant influence on the intention of whistleblowing, and simultaneously Auditor professionalism, Behavior Control and Moral Intensity have a significant influence on the intention of whistleblowing.

Keywords: auditor professionalism, behavioral control, moral intensity, whistleblowing.

Additional Files

Published

2024-04-30