ANALISIS HUBUNGAN KOMITMEN PROFESIONAL DAN SOSIALISASI DINI MAHASISWA AKUNTANSI DENGAN PELAPORAN PELANGGARAN (WHISTLEBLOWIIVG) (STUDI KASUS PADA MAHASISWA S1 REGULER-I AKUNTANSI FE UNDIP)

Abstract

The accounting profession has emphasized the needfor professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude ofaccounting students regarding whistleblowing. The current study uses accounting students ofRegular- 1 Economics Faculty at Diponegoro University Semarang as sample and they were given questionnaires personally. The attitude ofaccounting students such as professional commitment and anticipatory socialization (as operationalized by perception offinancial reporting) are explored with whistleblowing's perception and intention to blow the whistle. The results indicate that accounting students very close to graduation with more commitment to their profession and higher perception offinancial reporting are more likely to perceive whistleblowing as necessary andmore likely to blow the whistle on illegal management actions. Keywords: Accounting, Ethics, Students, Whistleblowing