Internal Auditor Dilemma: Attitude on Whistle Blowing Intension
Fakhruddin, - (2018) Internal Auditor Dilemma: Attitude on Whistle Blowing Intension. The International Journal of Business & Management, 6 (8). pp. 201-208. ISSN 2321-8916
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Abstract
This study aims to determine the effect of the attitude of members of the internal supervisory unit to carry out whistle blowing actions. The population is auditor internal of Higher Education in Central Java. This study applies convenience sampling and the number of samples is 51 respondents. Furthermore, the data were analyzed using multiple regression analysis with the IBM SPSS 21 program. The results indicate that the attitude does not affect the intention of internal auditor to conduct whistle blowing actions. This is due to the lack of a protection and reward system for whistleblowers. Future research should consider other variables such as organizational support, commitment, and culture.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | intention, whistle blowing, attitude |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Fakultas: | Fakultas Ilmu Pendidikan > Pendidikan Luar Sekolah (S1) |
| Depositing User: | dina nurcahyani perpus |
| Date Deposited: | 02 Nov 2021 06:59 |
| Last Modified: | 09 May 2023 02:58 |
| URI: | http://lib.unnes.ac.id/id/eprint/47471 |
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