DETERMINAN TINDAKAN WHISTLEBLOWING

Abstract

ABSTRACT
This study aims to provide empirical evidence about the determinants that affect accountants acting as a
whistleblower. As for the determinant is professionalism, organizational commitment, and moral intensity.
Determination of the sample using purposive sampling and data collection methods with a survey.
Respondents of this study as many as 59 people. Mechanical analysis using multiple linear regression
analysis. The results showed that professionalism, organizational commitment, and moral intensity have
positive influence on the accountant intention to do whistleblowing. It shows that the better
professionalism, organizational commitment and moral intensity, the higher of intention accountant to do
whistleblowing.
Keywords: professionalism, organizational commitment, moral intensity, whistleblowing.
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai determinan-determinan yang
memengaruhi akuntan bertindak sebagai whistleblower. Adapun determinan tersebut adalah
profesionalisme, komitmen organisasi, dan intensitas moral. Penentuan sampel menggunakan purposive
sampling dan metode pengumpulan data dengan survei. Responden penelitian ini sebanyak 59 orang. Teknik
analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profesionalisme,
komitmen organisasi, dan intensitas moral berpengaruh positif terhadap niat akuntan untuk melakukan
whistleblowing. Hal tersebut menunjukkan bahwa semakin baik profesionalisme, komitmen organisasi dan
intensitas moral semakin tinggi niat akuntan untuk melakukan whistleblowing.
Kata kunci: profesionalisme, komitmen organisasi, intensitas moral, whistleblowing.