The effect of professional commitment and ethical consideration on the desire to do whistleblowing with locus of control as a moderating variable (study on the banking sector in Palembang) (original) (raw)
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This study aims to provide a review of the effect of locus of control and professionalism on whistleblowing intention and organization commitment as a moderating variable. The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 97 auditors and the technique of determining the sample uses simple random sampling and the sample is choosen randomly regardless of the level in the member of the population with a total sample of 78 respondents. The data were analyzed using moderated regression analysis (MRA) by means of SPSS version 22 software. The results of the research indicate that (1) locus of control has a positive and significant effect on whistleblowing intention; (2) professionalism has a positive and significant effect on whistleblowing intention; (3) organizational commitment moderates and strengthens the relationship of locus of control on whistleblowing intention; and (4) organizational commitment moderates and strengthens the relationship professionalism on whistleblowing intention.
Objective – The purpose of this study is to know the influence of ethics and locus of control toward do whistleblowing intention with auditor and non-auditor profession as a moderating variable. Methodology/Technique – Model analysis used in this study is multiple linear regressions and based on the results of the questionnaire of 123 respondents; consist of 52 auditor respondents and 71 non auditor respondents. Findings – This study proves that ethics significantly give positive effect on the intention of doing whistleblowing, whereas locus of control significantly gives negative effect to the intention no whistleblowing. This study also proves that auditor and non-auditor profession can moderate the influence of ethics and locus of control to do whistleblowing intentions. Novelty – The study contribute literature with its original data.
ANALYSIS OF AUDITOR PERFORMANCE THROUGH PROFESSIONAL COMMITMENT AND WHISTLE BLOWER.
International Journal of Advanced Research (IJAR), 2018
This study aims to examine and analyze the influence of organizational culture and ethical orientation on professional commitment and whistleblowers. This study also examined and analyzed the mediating effects of professional commitment and whistleblowers in the relationship of the influence of organizational culture and ethical orientation on auditor performance. This study uses a survey method with data collection techniques using a questionnaire. The research data were analyzed using the method of structural equation modeling (SEM). The sample used was 76 auditors selected based on certain criteria (purposive sampling). This study provides results that (1) organizational culture influences professional commitment; (2) organizational culture influences auditor performance through professional commitment; (3) ethical orientation influences professional commitment; (4) ethical orientation influences auditor performance through professional commitment; (5) organizational culture influences the whistleblower; (6) organizational culture influences auditor performance through a whistleblower; (7) ethical orientation does not affect the whistlebower; (8) ethical orientation does not affect the auditor\'s performance through a whistleblower; (9) professional commitment influences auditor performance; (10) whistleblowers influence auditor performance. The implications of this research are that this research is expected by government organizations, in this case internal government auditors, to pay more attention to increasing the auditor\'s professional commitment and increasing the system of openness in the organization to encourage auditors to become whistleblowers. Increasing professional commitment and becoming a whistleblower are expected to further improve auditor performance.
IJARW, 2022
This study aims to examine the effect of professional commitment on intensity To do whistleblowing with sensitivity ethical as intervening variable at KAP in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/question sheets to respondents. The data analysis method used is approach Partial Least Square (PLS. The research results show that: Influence commitment professional to sensitivity ethical commitment indicates that a professional has connection positive and influential significant to sensitivity ethical. While Influence commitment professional to intensity do w histleblowing show that variable commitment professional have connection positive and no effect significant to intensity To do whistleblowing.
AFRE (Accounting and Financial Review)
The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. This study used primary data to obtained important information from the respondents by using purposive sampling method. SmartPLS 3.3.3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result showed that: First, professional commitment has a positive significant relationship toward whistleblowing intention. Second, the locus of control has a positive significant relationship toward whistleblowing intention. Third, professionalism has a positive significant relationship toward whistleblowing intention. Forth, organizational commitment moderate the relationship between professional commitment toward wh...
THE MODERATION EFFECT OF WHISTLEBLOWING ON ETHICS, COMMITMENT, INDEPENDENCE AND AUDIT QUALITY.
The purpose of this study was to analyze and examine the moderation effect of whistleblowing on ethics, commitment, independence, and audit quality. The population in this study were all Inspectorate Auditors of South Sulawesi Province. This research was a quantitative study that uses questionnaires, survey methods and Structural Equation Modeling (SEM) PLS analysis equipment. The results obtained show ethics, commitment, independence were influence on audit quality. While Whistleblowing does not directly affect audit quality. Whistleblowing moderates the influence of ethical, commitment, independence variables on audit quality which is pure moderation and strengthens. This research retest the results of research from Aranya and Amernic (1981), Carcello et al (1992), Behn et al (1997), Copley (1998), Brown and Raghunandan (1995), Beasley et al (2001), Chiu (2003), Suraida (2005), Lowensohn et al (2007), Novianti (2007), Varelius (2009). Based on that, researcher use model combination and the results of this study could add or complement existing theories in improving the quality of auditing implementation.
The purpose of this paper are to examines the impact of professional commitment, attitude, subjective norms and perceived behavior control on whistle blowing intention. The paper uses primary data with survey method. The sample used was internal auditor (the government inspectorate) in the province of North Sumatra. SPSS was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. Findings revealed that commitment professional do not have any significant effect on the whistle blowing intention, while the attitude, the subjective norms and perceived behavior control have a significant effect on the whistle blowing intention. Based on this research, we expected to provide input to the government inspectorate.
Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects
Journal of Business Ethics, 2016
Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs) and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents (attitudes toward wistleblowing [ATW], perceived behavioral control [PBC], independence commitment [IC], personal responsibility for reporting [PRR] and personal cost of reporting [PCR]) and is moderated by POS, TNs and PMI. The findings confirm our predictions. Data was collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors' intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. We find that POS, TNs and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs and PMI are a mechanism or that attribute is important in controlling behavior.
International Journal of Advanced Research (IJAR), 2019
This study aims to provide a review of the effect of locus of control and professionalism on whistleblowing intention and organization commitment as a moderating variable. The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 97 auditors and the technique of determining the sample uses simple random sampling and the sample is choosen randomly regardless of the level in the member of the population with a total sample of 78 respondents. The data were analyzed using moderated regression analysis (MRA) by means of SPSS version 22 software. The results of the research indicate that (1) locus of control has a positive andsignificant effect on whistleblowing intention; (2) professionalism has a positive and significant effect on whistleblowing intention; (3) organizational commitment moderates and strengthens the relationship of locus of control on whistleblowing intention; and (4) organizational commitment moderates and strengthens the relationship professionalism on whistleblowing intention.
Influence of professional commitment and locus of control to the ethical sensitivity of auditors
2021
This article is intended to explore the influence of professional commitment and locus of control on the Ethical Sensitivity of the Auditors in the inspectorate sector in the regencies or city, especially in Flores Island. It promotes the issue of the influences of professional commitment and locus control to the ethical sensitivity of the auditors who dedicate to the inspectorate sector of the regencies or city. It is assumed that supervision and inspection is the task of the inspectorate in the Regencies or City. The results of supervision and inspection can increase public financial accountability and improve good governance. The purpose of the study was to determine the effect of professional commitment and locus of control on the ethical sensitivity of auditors who work in the Inspectorate sectors in three regencies in Flores island. The population and sample in this study were 46 auditors who work in the Inspectorate in Flores island. The sample used is a saturated census in w...