Pengaruh Komitmen Profesi, Etika dan Sosialisasi Antisipatif Mahasiswa Akuntansi terhadap Intensi Whistleblowing
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Nurjanah, Siti
Subject
Akuntansi Lingkungan
Datestamp
2023-09-18 03:42:12
Abstract :
This study aims to determine the effect of professional commitment, ethical idealism, ethical relativism and anticipatory socialization of accounting students on whistleblowing intentions. This research is a type of quantitative research, the sample in this study were students at private tertiary institutions majoring in accounting class of 2019 who had taken auditing and professional ethics courses in the cities of Bekasi and Jakarta, totaling 350 respondents representing several demographic characteristics, such as gender , age, and desired career after graduation. Sampling in this study used the snowball sampling method and was processed using PLS SEM version 4.0. The results of this study indicate that Professional Commitment has no significant positive effect, Idealism Ethics and Anticipatory Socialization have a significant positive effect on student intentions to whistleblowing, while Relativism Ethics has no significant negative effect on student intentions to whistleblowing. This research is important for students to understand whistleblowing behavior since attending college. For tertiary institutions, this research can also be used as a reflection to stimulate the quality of students based on the inculcation of accounting profession ethics since students sit in lectures.
This study aims to determine the effect of professional commitment, ethical idealism, ethical relativism and anticipatory socialization of accounting students on whistleblowing intentions. This research is a type of quantitative research, the sample in this study were students at private tertiary institutions majoring in accounting class of 2019 who had taken auditing and professional ethics courses in the cities of Bekasi and Jakarta, totaling 350 respondents representing several demographic characteristics, such as gender , age, and desired career after graduation. Sampling in this study used the snowball sampling method and was processed using PLS SEM version 4.0. The results of this study indicate that Professional Commitment has no significant positive effect, Idealism Ethics and Anticipatory Socialization have a significant positive effect on student intentions to whistleblowing, while Relativism Ethics has no significant negative effect on student intentions to whistleblowing. This research is important for students to understand whistleblowing behavior since attending college. For tertiary institutions, this research can also be used as a reflection to stimulate the quality of students based on the inculcation of accounting profession ethics since students sit in lectures.
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