Avrila, Devita (2015) PENGARUH PROFESIONALISME DAN SKEPTISME PROFESIONAL TERHADAP INTENSI AKUNTAN PUBLIK MELAKUKAN WHISTLEBLOWING. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh 1)
profesionalisme pengabdian pada profesi berpengaruh terhadap intensi melakukan
whistlelowing, 2) profesionalisme kewajiban sosial berpengaruh terhadap intensi
melakukan whistlelowing, 3) profesionalisme kemandirian berpengaruh terhadap
intensi melakukan whistlelowing, 4) profesionalisme keyakinan terhadap
peraturan berpengaruh terhadap intensi melakukan whistlelowing, 5)
profesionalisme hubungan dengan sesama profesi berpengaruh terhadap intensi
melakukan whistlelowing, 6) skeptisme profesional auditor berpengaruh terhadap
intensi melakukan whistlelowing. Penelitian ini dilakukan pada Kantor Akuntan
Publik di Yogyakarta. Sampel akhir sebanyak 60 auditor dengan metode
penarikan sampel yaitu Convenience Sampling dan teknik analisis data yang
digunakan adalah analisis regresi linier berganda dan pengujian hipotesis uji t
untuk melihat pengaruh secara parsial. Data dikumpulkan melalui kuisioner, yang
disebarkan kepada sampel. Hasil penelitian menunjukan: 1) profesionalisme
pengabdian pada profesi tidak berpengaruh terhadap intensi melakukan
whistleblowing, 2) profesionalisme kewajiban sosial berpengaruh terhadap intensi
melakukan whistleblowing, 3) profesionalisme kemandirian berpengaruh terhadap
intensi melakukan whistleblowing, 4) profesionalisme keyakinan terhadap
peraturan berpengaruh terhadap intensi melakukan whistleblowing, 5)
profesionalisme huungan dengan sesama profesi tidak berpengaruh terhadap
intensi melakukan whistleblowing, 6) skeptisme profesional berpengaruh terhadap
intensi melakukan whistleblowing.
Kata Kunci : Profesionalisme, Akuntan Publik, Skeptisme Profesional,
Whistleblowing.
ABSTRACT
This studi aims to obtain empirical evidence about the effect of 1) professionalism
dimension of dedication towards work to the external auditor’s whistleblowing
intentions, 2) professionalism dimension of social obligations to the external
auditor’s whistleblowing intentions, 3) professionalism dimension of being
independent to the external auditor’s whistleblowing intentions, 4)
professionalism dimension of confidence in the rule to the external auditor’s
whistleblowing intentions, 5) professionalism dimension of community affiliation
to the external auditor’s whistleblowing intentions, 6) sceptism professional to the
external auditor’s whistleblowing intentions. This research performed on Public
Accounting Firm in Yogyakarta. The final sample of 60 auditors with a sampling
method is convenience sampling. Sampling and data analysis technique used are
multiple linier regression analysis and hypothesis testing t test to see the effect
partially. Data were collected through questionnaires, distributed to the sample.
The result showed: 1) professionalism dimension of dedication towards work is
not significant on external auditor’s whistleblowing intentions, 2) professionalism
dimension of social obligations is significant on external auditor’s whistleblowing
intentions, 3) professionalism dimension of being independent is significant on
external auditor’s whistleblowing intentions, 4) professionalism dimension of
confidence in the rule is significant on external auditor’s whistleblowing
intentions, 5) professionalism dimension of community affiliation is not
significant on external auditor’s whistleblowing intentions, 6) sceptism
professional is significant on external auditor’s whistleblowing intentions
Keywords : Professionalism, external auditor, sceptism professional,
whistleblowing
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 23 Sep 2016 02:56 |
| Last Modified: | 23 Sep 2016 02:56 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6653 |
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