PENGARUH PROFESIONALISME AUDIT, KOMITMEN ORGANISASI, DAN LINGKUNGAN ETIKA TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING
Daftar Isi:
- AUDIA RAHMA. The Influence of Audit Professionalism, Organizational Commitment, and Ethical Environment on the Intention of Whistleblowing. Thesis, Jakarta: Faculty of Economics, State University of Jakarta. This research was conducted to provide empirical evidence regarding the effect of audit professionalism, organizational commitment, and the ethical environment on the intention to do whistleblowing. This study uses an internal auditor sample at the Inspectorate General of the Ministry of Marine Affairs and Fisheries of the Republic of Indonesia. Sampling using random sampling with a significance level used is 0.05 and analyzed using SPSS 22. Based on the results of the study shows that organizational commitment has a positive effect on the intention to do whistleblowing, audit professionalism does not affect the intention to do whistleblowing, and the ethical environment has no effect on the intention to do whistleblowing. whistleblowing. In the interview technique, it was found that an auditor who has professionalism will do whistleblowing. In the ethical environment variable, the results of the interview show that the ethical environment with the application of norms in the work environment will motivate someone to do whistleblowing. Keywords: Audit Professionalism, Organizational Commitment, Ethical Environment, Intention of Whistleblowing.