ASTRID SYLVIA, . (2014) PENGARUH PERTIMBANGAN ETIS DAN KOMITMEN PROFESIONAL TERHADAP EVALUASI LINGKUNGAN PENGENDALIAN DENGAN WHISTLEBLOWING INTENTION SEBAGAI VARIABEL INTERVENING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung mengenai Pengaruh Pertimbangan Etis dan Komitmen Profesional Terhadap Evaluasi Lingkungan Pengendalian Dengan Whistleblowing Intention Sebagai Variabel Intervening. Penelitian ini menggunakan data primer yakni dengan cara menyebarkan kuesioner kepada responden. Sampel penelitian ini adalah akuntan manajemen yang bekerja di perusahan BUMN (Badan Usaha Milik Negara). Penelitian dilakukan dengan menggunakan analisis jalur yang merupakan suatu teknik pengembangan dari regresi linear berganda. Sebelum melakukan uji hipotesis terlebih dahulu dilakukan uji asumsi klasik dengan tujuan tidak terdapat heteroskedastisitas dan tidak terdapat multikolinearitas. Berdasarkan hasil penelitian secara parsial, pada substruktural 1 menunjukkan kedua variabel bebas yakni Pertimbangan Etis dan Komitmen Profesional berpengaruh terhadap Whistleblowing Intention, dan substruktural 2 hanya Whistleblowing Intention yang berpengaruh terhadap Evaluasi Lingkungan Pengendalian, sehingga subsruktural secara keseluruhan terbukti bahwa baik Pertimbangan Etis maupun Komitmen Profesional berpengaruh tidak langsung terhadap Evaluasi Lingkungan Pengendalian melalui Whistleblowing Intention. Hasil pengujian secara simultan, pada substruktural 1 menujukkan bahwa pertimbangan etis dan komitmen profesional secara bersama – sama berpengaruh terhadap whistleblowing intention, begitupun substruktural 2 menunjukkan bahwa pertimbangan etis, komitmen profesional, dan whistleblowing intention secara bersama – sama berpengaruh terhadap evaluasi lingkungan pengendalian. The purpose of this research is to analyze direct and indirect effect the influence of understanding of ethical judgment and professional commitment on evaluation of control environment with whistleblowing intention as an intervening variable. Data of this research is primary data by way of distributing questionnaires to the respondents. Sample of this research is obtained from management of accountants who in BUMN companies. An analyze that used is path analysis which a technique development of multiple linear regression. Before hypothesis tested, the first assumption of classical tested for the purpose that is not there heteroskedastisitas and there is no multicollinearity. The results of this research, in substructural 1 indicates that two independent variables are ethical judgment and professional commitment, partially has direct effect on the evaluation of control environment, and in substructural 2 indicates that only whistleblowing intention, partially has direct effect on the evaluation of control environment, so that overall substructural indicates that both ethical judgment and professional commitment on evaluation of control environment has an indirect effect through whistleblowing intention. And the results of simultan, in substructural 1 indicates that ethical judgment and professional commitment simultaneously have significant influence on the evaluation of control environment, in substructural 2 indicates that ethical judgment, professional commitment, and whistleblowing intention simultaneously have significant influence on the evaluation of control environment too.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Choirul Anwar, MBA, MAFIS, CPA ; 2). Ratna Anggraini, SE, Akt, M.Si, CA. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Rima Safitri . |
| Date Deposited: | 10 Feb 2020 11:58 |
| Last Modified: | 10 Feb 2020 11:58 |
| URI: | http://repository.unj.ac.id/id/eprint/3432 |
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