PENGARUH LOCUS OF CONTROL DAN KOMITMEN ORGANISASI  TERHADAP INTENSI AUDITOR MELAKUKAN WHISTLEBLOWING (STUDI KASUS PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI SULAWESI BARAT)

Riana Anggraeny Ridwan; Eni Novitasari; Murni Murni; Insan Sriwana

doi:10.35329/jp.v3i2.2762

PENGARUH LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP INTENSI AUDITOR MELAKUKAN WHISTLEBLOWING (STUDI KASUS PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI SULAWESI BARAT)

Riana Anggraeny Ridwan, Eni Novitasari, Murni Murni, Insan Sriwana

Abstract

This study aims to provide a review of the effect locus of control and organizational commitment on whistleblowing intention . The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 98 auditors and the technique of determining the sample uses simple random sampling and the sample is choosen randomly regardless of the level in the member of the population with a total sample of 78 respondents. The data were analyzed using moderated regression analysis (MRA) by means of SPSS version 26 software. The results of the research indicate that locus of control has a positive and significant effect on whistleblowing intention and organizational commitment has a positive and significant effect on whistleblowing intention.

Keywords : locus of control, organizational commitment, Auditor’s intention, whistleblowing

ABSTRAK

Penelitian ini bertujuan untuk memberikan ulasan pengaruh profesionalisme dan komitmen organisasi terhadap intensi auditor melakukan whistleblowing. Objek penelitian adalah auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Sulawesi Barat. Populasi sebanyak 97 auditor. Penentuan sampel teknik simple random sampling, yaitu penelitian yang pengambilan sampel bersumber dari anggota populasi yang dilakukan secara acak tanpa memperhatikan strata (tingkatan) dalam anggota populasi tersebut dengan jumlah sampel sebanyak 78 responden. Pengambilan data menggunakan kuesioner dengan dengan analisis data menggunakan moderated regression analysis (MRA) dengan menggunakan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa profesionalisme berpengauh positif dan signifikan terhadap intensi auditor melakukan whistleblowing dan komitmen organisasi berpengaruh positif dan signifikan terhadap intensi auditor melakukan whistleblowing.

Keywords

Locus of Control; Komitmen Organisasi; Intensi Auditor; Whistleblowing

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