THE IMPACT OF ETHICAL JUDGMENT, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENTS TO WHISTLEBLOWING

Andreani Hanjani, Agus Purwanto, RR Karlina Aprilia Kusumadewi

Abstract


Abstract; This research aims at examining the influence
of ethical judgment, locus of control and organizational
commitment of auditor intention to whistleblowing. The
population of this research was all internal auditors in
Central Java Inspectorate, Semarang Regency and
Semarang City. Data used in this research were primary
data, which were obtained with questionnaire survey
method. Analysis method used was multiple regression.
The result of this research showed that ethical
judgement, locus of control and organizational
commitments have positive and significant influence to
auditor intention in doing whistleblowing. Meanwhile,
gender has no significant influence to whistleblowing.
Besides, the age has significant impact toward negative
to whistleblowing intensity.


Keywords


Ethical Judgment, Locus Of Control, Organizational Commitment, Intention Auditor, Whistleblowing.

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DOI: https://doi.org/10.21107/jaffa.v6i2.4937

DOI (PDF): https://doi.org/10.21107/jaffa.v6i2.4937.g3349

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