Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh tanggung jawab pribadi, locus of control internal dan profesionalisme terhadap whistleblowing. populasi dalam penelitian ini adalah seluruh auditor yang bekerja di inspektorat provinsi aceh dengan jumlah 52 responden. pengumpulan data dilakukan dengan menggunakan kuesioner yang didistribusikan secara langsung kepada responden pada bulan agustus 2021. metode analisis yang digunakan adalah regresi linear berganda dengan aplikasi spss versi 22. hasil penelitian membuktikan bahwa: (1) tanggung jawab pribadi berpengaruh terhadap whistleblowing; (2) locus of control internal tidak berpengaruh terhadap whistleblowing; (3) profesionalisme berpengaruh terhadap whistleblowing; (4) tanggung jawab pribadi, locus of control internal dan profesionalisme berpengaruh terhadap whistleblowing. kata kunci: whistleblowing, tanggung jawab pribadi, locus of control internal, profesionalisme

This study aims to examine the influence of personal responsibility, internal locus of control and professionalism on whistleblowing. The population in this study were all auditors working at the Aceh Provincial Inspectorate, with a total number of 52 respondents. The research data were obtained from a questionnaire, which distributed on August 2021. The multiple linear regression analysis generated using SPSS 22.0 were used as data analysis technique. The results showed that: (1) personal responsibility has a significant effect on whistleblowing, (2) internal locus of control has no significant effect on whistleblowing, (3) professionalism has a significant effect on whistleblowing, (4) personal responsibility, internal locus of control and professionalism has a significant effect on whistleblowing. Keywords: Whistleblowing, Personal Responsibility, Internal Locus Of Control, Professionalism