PROFESIONALISME, KOMITMEN ORGANISASI, INTENSITAS MORAL DAN TINDAKAN AKUNTAN MELAKUKAN WHISTLEBLOWING

Luh Putu Setiawati · Maria Mediatrix Ratna Sari

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Ethics in Business and Education Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Cheating on the leading companies happened lately. Whistleblowing deemed necessary to minimize fraud within the company. Factors of the actions of accountants to do whistleblowing are professionalism, organizational commitment and moral intensity. The purpose of this study to obtain empirical evidence of the influence of professionalism, organizational commitment, and moral intensity on whistleblowing. The sampling method is non-probability sampling. This study used multiple linear regression analysis. The results showed professionalism, organizational commitment, and moral intensityhave a positive influence.. It means better professionalism, organizational commitment and moral intensity the higher the intention accountant to do whistleblowing.

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2019PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING: STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI 2018Pengaruh Retaliation dan Gender Terhadap Niat Melakukan Whistle Blowing 2021The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization 2020PENGARUH KOMITMEN ORGANISASI, INTENSITAS MORAL DAN SOSIALISASI ANTISIPATIF TERHADAP TINDAKAN WHISTLEBLOWING

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