The Impact of an Auditor's Professional Commitment to the Whistleblowing Intention: Locus of Control as a Moderating Variable  

Oleh:

Jalil, Fitri Yani

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 03 (Sep. 2013), page 165-180.
Topik: whistleblowing; locus of control; professional commitment; external auditor; public accounting firms; junior and senior auditors

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study examines the antecedent of the whistleblowing intention with the auditor's professional commitment. This study was modified by using a sample of real auditors, whereas previous research used accounting students. This study also submits the locus of control as a moderating effect on the relationship. This study focuses on a reexamination of the extent the whistleblowing intention issue is tested by professional commitment and the locus of control as moderating effects. The data were obtained from 105 juniors and seniors external auditors from public accounting firms in Jakarta. The result indicates that there is no significant impact by professional commitment or the moderating effect of the locus of control can't increase the whistleblowing intention of a real auditor and that other factors become the barrier to whistleblowing.

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