PENGARUH  PROFESIONALISME  AUDIT, INTENSITAS  MORAL  UNTUK MELAKUKAN  TINDAKAN WHISTLEBLOWING  (STUDI PADA KAP DI INDONESIA)

Yulita Zanaria

doi:10.24127/akuisisi.v12i1.95

PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA)

Yulita Zanaria

Abstract

Purpose â€“ The purpose of this paper is to to investigate the influence ofÂ Â professionalism auditor andÂ intensity of moral Â toÂ effect on whistleblowing actionÂ ofÂ KAPÂ in Indonesia

Design/methodology/approach-Â The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research.

Findings â€“ The paper finds that the professionalism auditor, intensity of moral Â simultaneously affect on whistleblowing actionÂ ofÂ KAPÂ in Indonesia.Â professionalism auditor variable partially significant affect on whistleblowing actionÂ ofÂ KAPÂ in Indonesia. Variable intensity of moral Â has an effect on whistleblowing actionÂ ofÂ KAPÂ in Indonesia

Originality/value â€“This paper provides influence ofÂ Â professionalism auditor , intensity of moral , toÂ effect on whistleblowing actionÂ ofÂ KAPÂ in Indonesia

Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action

Paper type General review

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DOI: 10.24127/akuisisi.v12i1.95

DOI (PDF): https://doi.org/10.24127/akuisisi.v12i1.95.g70