PENGARUH PROFESIONALISME, ORIENTASI ETIKA IDEALISME, DAN RELATIVISME TERHADAP INTENSI INTERNAL AUDITOR MELAKUKAN WHISTLEBLOWING (Studi Empiries Pada PT. Bank Mandiri (persero) Tbk.)

OKTAVIYANI, NINA (2020) PENGARUH PROFESIONALISME, ORIENTASI ETIKA IDEALISME, DAN RELATIVISME TERHADAP INTENSI INTERNAL AUDITOR MELAKUKAN WHISTLEBLOWING (Studi Empiries Pada PT. Bank Mandiri (persero) Tbk.). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Proposed of the research is to measure empirically the influence of professionalism, ethical orientation (idealism and relativism) againts internal intention of auditors conducting to whistleblowing. The population of this research were all auditors that worked at PT. Bank Mandiri (Persero) Tbk. The sampling technique is using purposive sampling method by the data that used is 118 auditor respondents worked at PT. Bank Mandiri (Persero) Tbk, The data that used in this research are primary data was collected through a direct questionnaire survey. Data were analyzed using multiple regression analysis that the processing through SPSS 21. Result of the research showed that professionalism influences, idealistic ethical orientation, and ethical orientation relativism influences to whistleblowing. Keywords: professionalism, ethical orientation, idealism, relativism, whistleblowing. Penelitian ini bertujuan untuk menilai secara empiris pengaruh Profesionalisme, orientasi etika (idelisme dan relativisme), terhadap intensi internal auditor melakukan whistleblowing. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di PT. Bank Mandiri (Persero) Tbk. Teknik pengambilan sampel data menggunakan metode purposive sampling, dengan data yang digunakan sebanyak 118 responden auditor yang bekerja di PT. Bank Mandiri (persero) Tbk,. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Data dianalisis menggunakan analisis regresi berganda yang pengolahannya melalui SPSS 21. Hasil penelitian menujukkan bahwa Profesionalisme, orientasi etika idealisme, dan orientasi etika relativisme berpengaruh terhadap whistleblowing. Kata kunci: profisionalisme, orientasi etika, idealisme, relativisme, whistleblowing.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/481
NIM: 43213110446
Uncontrolled Keywords: profisionalisme, orientasi etika, idealisme, relativisme, whistleblowing.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 11 Mar 2020 05:01
Last Modified: 11 Mar 2020 05:01
URI: http://repository.mercubuana.ac.id/id/eprint/51306

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