| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Gandamihardja, Vinna Kusrini |
|
| dc.creator |
Gunawan, Hendra |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2016-02-20 |
|
| dc.date.accessioned |
2019-09-12T07:04:56Z |
|
| dc.date.available |
2019-09-12T07:04:56Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3177 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24658 |
|
| dc.description |
"Internal Audit is an important part to a company in order to apply a good governance.
An internal auditor is expected to provide the value of developed operational effectiveness for the organization, as well as the main responsibility of internal auditor. The Shared Internal Audit Services (SIAS) No. 3 states the nternal auditor to focus on the
deterring, detecting, investigating, and reporting fraud. Whistleblowing is the
way for internal auditors to apply the awareness of those actions mentioned above. As a
person tworking as an internal auditor, it is inevitable for his/her to own professional
commitment, and as an individual, a person must have a moral intensity. Thus, this study aims to to find the
influence of professional commitment and moral intensity on the whistleblowing
intention. Research method used is a survey method by distributing
questionnaires to the internal auditors working in a State-Owned
Enterprises (BUMN) in Bandung. Analysis test tool used is multiple regression
analysis. The result of this research shows that professional commitment and
moral intensity simultaneously, yet insignificantly give a positive effect on the whistleblowing
intention.
" |
|
| dc.description |
Audit internal is an important part to a company in order to apply good governance. An internal auditor is to be expected to provide value for organization by the developed operational effectiveness and still running the sole responsibility of internal auditors. The Shared Internal Audit Services (SIAS) No. 3, which is about deterrence, detection, investigation, and reporting of fraud. Whistleblowing is the way to internal auditors applying the awareness of those mentioned above. As a person to work as an internal auditor, it is inevitable for his/her to own professional commitment, and as an individual, a person still have moral intensity. Both of them to which are to be considered as the objective of the research, which is to find the influence of professional commitment and moral intensity to whistleblowing intention. Research method used in this research is survey method using questionnaires retrieved data with internal auditors who work in a State-Owned Enterprises (BUMN) in Bandung. Analysis test tool used is multiple regression analysis. The result of this research is shown that professional commitment and moral intensity simultaneously give a positive insignificant to whistleblowing intention. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3177/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 271-278 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 271-278 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
|
|
| dc.subject |
professional commitment, moral intensity, whistleblowing intention |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
professional commitment, moral intensity, whistleblowing intention |
|
| dc.title |
THE INFLUENCE OF PROFESSIONAL COMMITMENT AND MORAL INTENSITY ON THE WHISTLEBLOWING INTENTION. |
|
| dc.title |
Pengaruh Komitmen Profesional dan Intensitas Moral terhadap Intensi Melakukan Whistleblowing (Studi Auditor Internal yang Bekerja di BUMN) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Quantitative |
|
| dc.type |
Kuantitatif |
|