PENGARUH KOMITMEN PROFESIONAL, PERSONAL COST, DAN GENDER TERHADAP INTENSI WHISTLEBLOWING

NOVIA, . (2023) PENGARUH KOMITMEN PROFESIONAL, PERSONAL COST, DAN GENDER TERHADAP INTENSI WHISTLEBLOWING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komitmen profesional, personal cost, dan gender terhadap intensi whistleblowing. Penelitian ini merupakan penelitian kuantitatif dengan jenis data primer yang diperoleh dari pengisian kuesioner oleh responden. Populasi dalam penelitian ini adalah auditor yang bekerja pada KAP di Jakarta Timur. Sampel diseleksi menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 41 responden. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan data diolah menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa personal cost berpengaruh positif dan signifikan terhadap intensi whistleblowing, komitmen profesional dan gender tidak berpengaruh signifikan terhadap intensi whistleblowing. Hasil penelitian ini memberikan implikasi guna menciptakan kondisi yang kondusif dalam menjalani profesi auditor dengan menjaga dan meningkatkan ketaatan terhadap kode etik auditor dan membangun sistem pengendalian yang baik agar dapat mempertahankan sikap integrasi, objektivitas, dan perilaku profesional yang dimiliki auditor sehingga meningkatkan keberanian untuk melakukan tindakan whistleblowing. **** This research aims to analyze the influence of professional commitment, personal costs, and gender on whistleblowing intentions. This research is quantitative research with primary data obtained from filling out questionnaires by respondents. The population in this study were auditors who worked at KAP in East Jakarta. Samples were selected using the purposive sampling method. The number of samples in this study was 41 respondents. The analysis technique used is multiple linear regression analysis and the data is processed using SPSS 25. The results of this study show that personal costs have a positive and significant effect on whistleblowing intentions, professional commitment and gender do not have a significant effect on whistleblowing intentions. The results of this research provide implications for creating conducive conditions in carrying out the auditor profession by maintaining and increasing compliance with the auditor's code of ethics and building a good control system in order to maintain the integrated attitude, objectivity and professional behavior of auditors so as to increase the courage to carry out whistleblowing actions.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Marsellisa Nindito, S.E., M.Sc, Ak., CA. ; 2). Adam Zakaria, S.E., M.Akt, Ph.D.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 22034 not found.
Date Deposited:	12 Feb 2024 04:47
Last Modified:	12 Feb 2024 04:47
URI:	http://repository.unj.ac.id/id/eprint/44734

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