The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable

Atika Zarefar ()
Additional contact information
Atika Zarefar: Accounting, Politeknik Caltex Riau, Indonesia. Author-2-Name: Arumega Zarefar Author-2-Workplace-Name: Department of Accounting, Universitas Riau, Indonesia

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: "Objective � The purpose of this study is to know the influence of ethics and locus of control toward do whistleblowing intention with auditor and non-auditor profession as a moderating variable. Methodology/Technique � Model analysis used in this study is multiple linear regressions and based on the results of the questionnaire of 123 respondents; consist of 52 auditor respondents and 71 non auditor respondents. Findings � This study proves that ethics significantly give positive effect on the intention of doing whistleblowing, whereas locus of control significantly gives negative effect to the intention no whistleblowing. This study also proves that auditor and non-auditor profession can moderate the influence of ethics and locus of control to do whistleblowing intentions. Novelty � The study contribute literature with its original data."

Keywords: Locus of control; Profession of Auditor and Non-Auditor; Whistleblowing Intention. (search for similar items in EconPapers)
JEL-codes: J21 M41 M42 (search for similar items in EconPapers)
Pages: 7
Date: 2017-04-05
New Economics Papers: this item is included in nep-acc, nep-cbe and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Accounting and Finance Review, Volume 2, Issue 2

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/pdf_files/A ... (2)-CIMSSR-00570.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr131

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().