Effect of Religiusity, Locus of Control, and Professional Commitment to Whistleblowing Intention

• Fauziah Aida Fitri ^[1] ; Indayani Indayani ^[1] ; Ade Tursina ^[1]
  1. [1] Syiah Kuala University

     Syiah Kuala University

     Indonesia

     
• Localización: Opción: Revista de Ciencias Humanas y Sociales, ISSN 1012-1587, Nº. 89, 2019
• Idioma: inglés
• Títulos paralelos:
  • Efecto de la religiosidad, el locus de control y el com-promiso profesional con la intención de denuncia de ir-regularidades
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    En este estudio de investigación, aplicamos la teoría del comportamiento al intento de denuncia de irregularidades del auditor. El propósito de este documento es examinar el efecto de la religiosidad, el locus de control y el compromiso profesional en la intención de denuncia de irregularidades. Los datos se recopilaron mediante un cuestionario y se enviaron a audi-tores internos que trabajaban en la inspección del gobierno de la provincia de Aceh. Las muestras se eligen usando un método de muestreo aleatorio simple y resultaron 41 encuestados. Esta investigación utiliza el análisis de regresión lineal múltiple para probar la hipótesis. Los hallazgos de este estudio indican que la religiosidad, el locus de control y el compromiso profesional tienen el efecto sobre la intención de denuncia.

  • English

    In this research study , we apply theory of behavioral to intent auditor whistle-blowing. The purpose of this paper is to examine the effect of religiosity, locus of control, and professional commitment on whistleblowing intention. The data was collected by using questionnaire and sent to auditors intern who worked at inspec-torate of Aceh province government. The samples are chosen using simple random sampling method and resulted 41respondents. This research uses the multiple lin-ear regression analysis to test the hypothesis.The findings of this studyindicates that religiosity, locus of control, and professional commitment have the effect on whistleblowing intention.

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