DETERMINAN TINDAKAN WHISTLEBLOWING - Ratna Sari, Maria Mediatrix; Ariyanto, Dodik (Jurnal Ekonomi dan Pariwisata, 2017)
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.