PENGARUH PERTIMBANGAN ETIS DAN KOMITMEN PROFESIONAL TERHADAP EVALUASI LINGKUNGAN PENGENDALIAN DENGAN WHISTLEBLOWING INTENTION SEBAGAI VARIABEL INTERVENING

Sylvia, Astrid (2014) PENGARUH PERTIMBANGAN ETIS DAN KOMITMEN PROFESIONAL TERHADAP EVALUASI LINGKUNGAN PENGENDALIAN DENGAN WHISTLEBLOWING INTENTION SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Astrid Sylvia, 2014: The Effect Of Ethical Judgment and Professional Comitment on Evaluation of Control Environment With Whistleblowing Intention As An Intervening Variable : (1) Choirul Anwar, MBA, MAFIS, CPA, (2) Ratna Anggraini, SE, Akt, M.Si, CA. The purpose of this research is to analyze direct and indirect effect the influence of understanding of ethical judgment and professional commitment on evaluation of control environment with whistleblowing intention as an intervening variable. Data of this research is primary data by way of distributing questionnaires to the respondents. Sample of this research is obtained from management of accountants who in BUMN companies. An analyze that used is path analysis which a technique development of multiple linear regression. Before hypothesis tested, the first assumption of classical tested for the purpose that is not there heteroskedastisitas and there is no multicollinearity. The results of this research, in substructural 1 indicates that two independent variables are ethical judgment and professional commitment, partially has direct effect on the evaluation of control environment, and in substructural 2 indicates that only whistleblowing intention, partially has direct effect on the evaluation of control environment, so that overall substructural indicates that both ethical judgment and professional commitment on evaluation of control environment has an indirect effect through whistleblowing intention. And the results of simultan, in substructural 1 indicates that ethical judgment and professional commitment simultaneously have significant influence on the evaluation of control environment, in substructural 2 indicates that ethical judgment, professional commitment, and whistleblowing intention simultaneously have significant influence on the evaluation of control environment too.

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