PENGARUH PROFESIONALISME AUDIT, KOMITMEN ORGANISASI, DAN LINGKUNGAN ETIKA TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING

AUDIA RAHMA, . (2020) PENGARUH PROFESIONALISME AUDIT, KOMITMEN ORGANISASI, DAN LINGKUNGAN ETIKA TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk memberikan bukti empiris mengenai pengaruh profesionalisme audit, komitmen organisasi, dan lingkungan etika terhadap intensi melakukan whistleblowing. Penelitian ini menggunakan sampel internal auditor pada Inspektorat Jenderal Kementerian Kelautan Dan Perikanan RI. Pengambilan sampel menggunakan random sampling dengan tingkat signifikansi yang digunakan 0,05 dan di analasis menggunakan SPSS 22. Berdasarkan hasil penelitian menunjukan komitmen organisasi berpengaruh positif terhadap intensi melakukan whistleblowing, profesionalisme audit tidak berpengaruh terhadap intensi melakukan whistleblowing, dan lingkungan etika tidak berpengaruh terhadap intensi melakukan whistleblowing. Pada teknik wawancara didapatkan bahwa seorang auditor yang memiliki profesionalisme akan melakukan tindakan whistleblowing. Pada variabel lingkungan etika hasil wawancara menunjukan lingkungan etika dengan penerapan norma-norma dilingkungan kerja akan memotivasi seseorang untuk melakukan whistleblowing. Kata Kunci: Profesionalisme Audit, Komitmen Organisasi, Lingkungan Etika, Intensi Melakukan Whistleblowing. ****************** 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.

Item Type: Thesis (Sarjana)
Additional Information: 1). Adam Zakaria,S.E.,Akt.,M.Si.,Ph.D ; 2). Dr. Rida Prihatni.,S.E.,M.Si
Subjects: Ilmu Sosial > Keuangan
Divisions: FE > S1 Akuntansi
Depositing User: Audia Rahma .
Date Deposited: 05 Sep 2020 08:34
Last Modified: 05 Sep 2020 08:34
URI: http://repository.unj.ac.id/id/eprint/9414

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