Open AccessEfek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing
Author(s) -
Meita Larasati
Publication year - 2018
Publication title -
agregat
Language(s) - English
Resource type - Journals
eISSN - 2549-7243
pISSN - 2549-5658
DOI - 10.22236/agregat_vol2/is2pp388-398
Subject(s) - nonprobability sampling , audit , psychology , internal audit , sample (material) , sampling (signal processing) , empirical evidence , accounting , social psychology , applied psychology , business , computer science , medicine , environmental health , population , philosophy , chemistry , chromatography , epistemology , filter (signal processing) , computer vision
The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.