PENGARUH ETIKA DAN LOCUS OF CONTROL TERHADAP NIAT WHISTLEBLOWING DENGAN PROFESI AUDITOR DAN NON-AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Auditor dan Non-Auditor Inspektorat Provinsi Banten)

Main Author: APRIDA, NUR
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2018
Subjects:
Online Access: https://eprints.untirta.ac.id/3171/1/PENGARUH%20ETIKA%20DAN%20LOCUS%20OF%20CONTROL%20TERHADAP%20NIAT%20WHISTLEBLOWING%20%20DENGAN%20PROFESI%20AUDITOR%20DAN%20NON-AUDITOR%20SEBAGAI%20VARIABEL%20MODERASI.pdf
https://eprints.untirta.ac.id/3171/
https://feb.untirta.ac.id/
Daftar Isi:
  • The purposeof this study is to know the influence of ethics and locus of control do whistleblowing with auditor and non-auditor profession as a moderating variable. Model analysis used in this study is multiple liear regression Moderate Regression Analysis (MRA) from statistic programe SPSS Version 23, and based on the result of the questionnaire of 88 respondents. This study prove that ethics and locus of control significantly give possitive effect on the intention of doing whistleblowing. This study also proves that auditor and non-auditor profession can’t moderate the influence of ethics and locus of control to do whistleblowing intention. Keyword : Ethics; Locus of control; profession of auditor and non-auditor; whistleblowing