Kusumadewi, RR Karlina Aprilia
Accounting Department, Faculty of Economics and Business, Diponegoro University

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THE IMPACT OF ETHICAL JUDGMENT, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENTS TO WHISTLEBLOWING

JAFFA Vol 6, No 2 (2018): October
Publisher : Magister of Accounting

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Abstract

Abstract; This research aims at examining the influenceof ethical judgment, locus of control and organizationalcommitment of auditor intention to whistleblowing. Thepopulation of this research was all internal auditors inCentral Java Inspectorate, Semarang Regency andSemarang City. Data used in this research were primarydata, which were obtained with questionnaire surveymethod. Analysis method used was multiple regression.The result of this research showed that ethicaljudgement, locus of control and organizationalcommitments have positive and significant influence toauditor intention in doing whistleblowing. Meanwhile,gender has no significant influence to whistleblowing.Besides, the age has significant impact toward negativeto whistleblowing intensity.