Orientasi Etika, Komitmen Profesional Dan Minat Auditor Melakukan Whistleblowing

Authors

  • Ratna Dewi Untari
  • Titin Vegirawati
  • Saskia Jamilah Khairany

DOI:

https://doi.org/10.31851/jmwe.v19i1.8009

Abstract

ABSTRAK

 

Tujuan penelitian ini untuk mengetahui pengaruh etika idealisme, etika relativisme, dan komitmen profesional auditor terhadap minat akuntan publik melakukan whistleblowing. Data primer diperoleh melalui kuesioer tertutup yang disebarkan kepada auditor yang bekerja pada KAP di Kota Palembang. Sampel diambil dengan menggunakan teknik sampling jenuh, yaitu dimana seluruh populasi dijadikan sampel, sampel didapat sebanyak 39 responden.. Hasil analisis regresi linier berganda membuktikan secara parsial variabel etika idealisme mempengaruhi minat melakukan whistleblwoing dengan hasil t-hitung sebesar 4.569 dengan tingkat signifikansi 0,000. Sedangkan variabel etika relativisme dan komitmen profesional tidak berpengaruh signifikan  terhadap minat melakukan whistleblowing, dengan hasil t-hitung masing-masing sebesar 0.012 dengan tingkat signifikansi 0.991 dan 1.131 dengan tingkat signifikansi 0.286. Hasil analisis data menunjukkan  F-hitung sebesar 11.596 lebih besar dari F tabel sebesar 2,98 yang menunjukkan model penelitian ini layak digunakan  dalam memprediksi nilai minat auditor melakukan whistleblowing.

Kata Kunci : Etika Idealisme, Etika Relativisme, Komitmen Profesional, Minat Melakukan

Whistleblowing.

 

ABSTRACT

 

The purpose of this study was to determine the effect of ethical idealism, ethical relativism, and professional commitment of auditors on the interest of public accountants to do whistleblowing. Primary data was obtained through a closed questionnaire which was distributed to auditors working at KAP in Palembang City. The sample was taken using a saturated sampling technique, namely where the entire population was sampled, the sample was obtained as many as 39 respondents. The results of multiple linear regression analysis partially prove that the ethical idealism variable affects the interest in doing whistleblowing with a t-count of 4,569 with a significance level of 0.000. While the ethical relativism and professional commitment variables have no significant effect on the interest in doing whistleblowing, with t-count results of 0.012 with a significance level of 0.991 and 1.131 with a significance level of 0.286, respectively. The results of data analysis show that the F-count of 11,596 is greater than the F table of 2.98, which indicates that this research model is feasible to use in predicting the value of auditors' interest in whistleblowing.

 

Keywords: Idealism Ethics, Relativism Ethics, Professional Commitment, Interest in Doing

            Whistleblowing.

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Published

2022-04-10

Issue

Vol. 19 No. 1 (2022): Jurnal Media Wahana Ekonomika, April 2022

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