Determinan Tindakan Whistleblowing oleh Akuntan

This study discusses the orientation of professional identity, the locus of commitment, moral intensity, ethical orientation, and ethical sensitivity to the actions of auditors conducting whistleblowing in KAP Surakarta and Yogyakarta. The population in this study were all auditors working in KAP in Surakarta and Yogyakarta using the nonprobability method. The data used in this study are primary data sourced directly from respondents with questionnaire research instruments. The statistical analysis method used is multiple linear regression analysis. This study uses 42 auditors working in KAP as samples, using convenience sampling method. The results showed that the locus of commitment and moral integration of whistleblowing intentions. While professional identity, ethical-oriented idealism, and ethical sensitivity do not determine whistleblowing intentions