THE INFLUENCE OF PROFESSIONAL COMMITMENT AND MORAL INTENSITY ON THE WHISTLEBLOWING INTENTION.

Vinna Kusrini Gandamihardja, Hendra Gunawan, Mey Maemunah

Abstract


"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.
"

Keywords


professional commitment, moral intensity, whistleblowing intention

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DOI: http://dx.doi.org/10.29313/.v0i0.3177

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