PENGARUH KOMITMEN ORGANISASI DAN ORIENTASI ETIS TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Internal Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Jawa Timur)
This research aims to see the influence of organizational commitment and ethical orientation toward whistleblowing intention on the internal auditor of Badan Pengawasan Keuangan dan Pembangunan (BPKP) Jawa Timur. Whistleblowing is a complex process that affected by both individual and organizatio...
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| Main Author: | |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Language: | Indonesian Indonesian |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://repository.unair.ac.id/58568/1/A.%2043%20-17%20Pra%20p%20abstrak.pdf http://repository.unair.ac.id/58568/2/A.%2043%20-17%20Pra%20p.pdf http://repository.unair.ac.id/58568/ http://lib.unair.ac.id |
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| Institution: | Universitas Airlangga |
| Language: | Indonesian Indonesian |
| Summary: | This research aims to see the influence of organizational commitment and ethical
orientation toward whistleblowing intention on the internal auditor of Badan
Pengawasan Keuangan dan Pembangunan (BPKP) Jawa Timur. Whistleblowing
is a complex process that affected by both individual and organizational factors.
Many researches mentioned that whistleblowing intention of auditor affected by
many factors, including organizational commitment and ethical orientation. The
result of this research prove that both organizational commitment and ethical
orientation has no effect toward whistleblowing intention on the internal auditor
of Badan Pengawasan Keuangan dan Pembangunan (BPKP) Jawa Timur. This is
an indication that there are other factors besides organizational commitment and
ethical orientation that may affect the desire of an internal auditor to do
whistleblowing.
Keyword: internal auditor, whistleblowing intention, organizational commitment,
ethical orientation |
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