Pengaruh Sensitivitas Etis, Professional Identity, dan Locus of Control terhadap Whistleblowing Intention. (Studi Persepsi Mahasiswa Akuntansi Kota Bandung)

Abstract

Abstract. The purpose of this research is to examine the influence of ethical sensitivity, professional identity and locus of control on whistleblowing intenion. The research was conducted by using ethical sensitivity, professional identity and locus of control as the independent variables. The dependent variable in this research is the whistleblowing intention. The primary data of this research collected through collecting opinion or perception of accounting students batch 2012 in the 10 university which have accounting department S1 in Bandung city. Total of 100 students have been selected as sample by using correlation method. The result of this research shows that ethical sensitivity, professional identity and locus of control hav simultaneous significantly influence on whistleblowing intention at 65% and the rest of 35% was influenced by other variables which are not included in this research. Ethical Sensitivity, Professional Idemtity, and Locus of Control has positive significant to whistleblowing intention.

Abstrak. Penelitian ini bertujuan untuk menguji apakah sensitivitas etis, professional identity dan locus of control berpengaruh terhadap whistleblowing intention. pengumpulan data dilakukan dengan metode kuesioner dari opini mahasiswa akuntansi s1 angkatan 2012 di kota bandung. sebanyak 100 responden telah dipilih menjadi sampel penelitian ini dengan menggunakan metode regresi linier berganda. hasil penelitian ini menunjukan sensitivitas etis, professional identity dan locus of control berpengaruh signifikan terhadap whistleblowing intention sebesar 65%, sedangkan 35% sisanya dijelaskan oleh variabel lain diluar penelitian ini. Sensitivitas Etis, Professsionl Identity dan Locus of Control berpengaruh positif dan signifikan terhadap Whistleblowing Intention.