DETERMINAN INTENSI AUDITOR MELAKUKAN TINDAKAN WHISTLE-BLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI (Studi pada Inspektorat Provinsi Sulawesi Selatan)

M. Wahyuddin Abdullah, Hasma Hasma

Sari

This research aims to examine factor influence organizational commitment, personal cost, seriousness of wrongdoing and professionalism to the intention auditor whistle-blowing action with legal protection as a moderating variable. This research is quantitative descriptive approach. The population in this study were all auditors working in the South Sulawesi Provincial Inspectorate with purposive sampling technique. The data used in the research is the primary data collected through a questionnaire survey directly. Analysis of data using multiple linear regression analysis and multiple linear regression analysis to test the absolute value of the difference to the hypothesis of organizational commitment, personal cost, seriousness of wrongdoing and professionalism are moderated by legal protection. The results of the study with multiple linear regression analysis showed that seriousness of wrongdoing and professionalism positive and significant effect whereas organizational commitment and personal cost and no significant negative effect to the intention of auditors act of whistle-blowing. Analysis of moderating variables to approach the absolute value of the difference indicates that legal protection is only able to moderate seriousness of wrongdoing and not able to moderate organizational commitment, personal costs and professional attitude to the intention auditor act of whistle-blowing.

Kata Kunci

whistle-blowing intention; organizational commitment; personal cost; seriousness of wrongdoing; professionalism; legal protection

Teks Lengkap:

PDF

Referensi

This research aims to examine factor influence organizational commitment, personal cost of reporting, seriousness of wrongdoing and professionalism to the intention auditor whistle-blowing action with legal protection as a moderating variable. This research is quantitative descriptive approach. The population in this study were all auditors working in the South Sulawesi Provincial Inspectorate with purposive sampling technique. The data used in the research is the primary data collected through a questionnaire survey directly. Analysis of data using multiple linear regression analysis and multiple linear regression analysis to test the absolute value of the difference to the hypothesis of organizational commitment, personal cost of reporting, seriousness of wrongdoing and professionalism are moderated by legal protection. The results of the study with multiple linear regression analysis showed that seriousness of wrongdoing and professionalism positive and significant effect whereas organizational commitment and personal cost of reporting and no significant negative effect to the intention of auditors act of whistle-blowing. Analysis of moderating variables to approach the absolute value of the difference indicates that legal protection is only able to moderate seriousness of wrongdoing and not able to moderate organizational commitment, personal cost of reporting and professional attitude to the intention auditor act of whistle-blowing.

Refbacks

  • Saat ini tidak ada refbacks.