Avrila, Devita (2015) PENGARUH PROFESIONALISME DAN SKEPTISME PROFESIONAL TERHADAP INTENSI AKUNTAN PUBLIK MELAKUKAN WHISTLEBLOWING. Other thesis, UPN "Veteran" Yogyakarta.
|
Text
ABSTRAK.pdf Download (181kB) | Preview |
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) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 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 |
Actions (login required)
 |
View Item |