MODERATION OF THE INTERNAL CONTROL SYSTEM ON THE EFFECT OF UNETHICAL BEHAVIOR ON ACCOUNTING FRAUD IN THE ENREKANG REGENCY
Journal Title: International Journal of Advanced Research (IJAR) - Year 2019, Vol 7, Issue 5
Abstract
This study aims to provide a review of the effect of locus of control and professionalism on whistleblowing intention and organization commitment as a moderating variable. The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 97 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 22 software. The results of the research indicate that (1) locus of control has a positive andsignificant effect on whistleblowing intention; (2) professionalism has a positive and significant effect on whistleblowing intention; (3) organizational commitment moderates and strengthens the relationship of locus of control on whistleblowing intention; and (4) organizational commitment moderates and strengthens the relationship professionalism on whistleblowing intention.
Authors and Affiliations
Nurdiana Ningsih, Andi Kusumawati , Mursalim Nohong
Keywords
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- EP ID EP600524
- DOI 10.21474/IJAR01/9057
- Views 86
- Downloads 0
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