PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING
| Main Author: | Sagara, Yusar Y; STIE Ahmad Dahlan Jakarta |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
STIE Ahmad Dahlan Jakarta
, 2013
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| Online Access: |
http://ojs.stiead.ac.id/index.php/LQ/article/view/81 http://ojs.stiead.ac.id/index.php/LQ/article/view/81/pdf |
Daftar Isi:
- The purpose of this study was to determine the influence of the internal auditor’s professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of communityaffiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.