PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris : Auditor Internal Perbankan di Indonesia)

SARI, Devi Novita and LAKSITO, Herry (2014) PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris : Auditor Internal Perbankan di Indonesia). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

Many case of accounting violations that occur both in the country and abroad that reflect a professional attitude and ethical behavior of accountants are still worse. Such violations harm the users of financial statements. The purpose of this study is to analyze influence of the internal auditor’s professionalism did whistleblowing intentions. This study uses professionalism as an independent variable with five dimensions, consists of community affiliation, social obligations, dedication towards work, confidence in the rule itself or the community, internal auditors to be independent , and whistleblowing intentions as dependent variable. The population in this study is national banking company. Sampling method in this study is voluntary sampling. Case scenario will be given to internal auditors in central banks in Jakarta and then filed in and returned by the internal auditors who volunteered to fill in. The analysis showed that among the five dimensions of professionalism, community affiliation has no effect on whistleblowing intentions. This may be caused by a lack of self-awareness of internal auditors and the internal auditors are in a position of dilemma.

Item Type:Thesis (Undergraduate)
Additional Information:professionalism, internal auditor, whistleblowing intention
Uncontrolled Keywords:professionalism, internal auditor, whistleblowing intention
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43085
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 May 2014 14:13
Last Modified:16 May 2014 14:13

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