WIRAWATY, NATHA SYARAH (2018) PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, INTENSITAS MORAL TERHADAP NIAT UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Komitmen Profesional, Komitmen Organisasi, dan Intensitas Moral terhadap niat untuk melakukan tindakan whistleblowing. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Populasi dari penelitian ini adalah Kantor Akuntan Publik di Jakarta Timur. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 28 responden. Data yang digunakan dalam penelitian ini menggunakan data primer. Teknik pengumpulan data menggunakan kuesioner yang dibagikan langsung maupun melalui perantara teman yang bekerja pada KAP di Jakarta Timur. Hasil penelitian membuktikan bahwa (1) Komitmen Profesional berpengaruh terhadap niat melakukan whistleblowing, (2) Komitmen Organisasi tidak berpengaruh terhadap niat melakukan whistleblowing, dan (3) Intensitas Moral tidak berpengaruh terhadap niat melakukan whistleblowing. Kata Kunci : Komitmen Profesional, Komitmen Organisasi, dan Intensitas Moral// ABSTRACT The purpose of this research was to examine the effect of Professional Commitment, Organizational Commitment, and Moral Intensity on the intention to carry out whistleblowing actions. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 23. Population in this research is ina public accounting firm Krisnawan, Nugroho, & Fahmy. Sample was determined by purposive sampling method, and get 13 respondens. The data used in this study are primer data. Data collection technique using questionnaires distributed directly or through intermediaries of friend who work in a public accounting firm in East Jakarta. The result are (1) Professional Commitment has significantly the effect on the intention to carry out whistleblowing action, (2) Organizational Commitment has no significantly the effect on the intention to carry out whistleblowing, and (3) Moral Intensity the effect on the intention to carry out whistleblowing action. Keyword : Professional Commitment, Organizational Commitment, and Moral Intensity.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 07 Dec 2022 02:19 | ||||||||
| Last Modified: | 07 Dec 2022 02:19 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9015 |
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