Weni, NIM. 222018041 (2022) PENGARUH KOMITMEN PROFESIONAL, SOSIALISASI ANTISIPATIF DAN RELIGIUSITAS TERHADAP WHISTLEBLOWING DENGAN PENALARAN MORAL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Seluruh Staff Administrasi dan Keuangan yang ada di fakultas Universitas Muhammadiyah Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

ABSTRAK Weni/222018041/ Professional commitment, anticipatory socialization, and religiosity towards whistleblowing with moral reasoning as a moderating variable The objectives of this research are professional commitment, anticipatory socialization, and religiosity towards whistblowing with moral reasoning as a moderating variable. The type of research used is associative research. The data used is primary data. The population in this study is the company's administrative and financial staff at the Muhammadiyah University of Palembang and the sample taken is 57 people. The technique of data collection is by using a questionnaire. The data analysis method used in this research is quantitative analysis. The results of this study are the influence of professional commitment, anticipatory socialization, and religiosity together have a significant effect on audit quality. Partially professional commitment and socialization have an effect on whistblowing, religiosity has no significant effect on whistblowing. Moral reasoning moderated professional commitment to whistblowing as a quasi moderator, while anticipatory socialization and religiosity did not moderate moral reasoning towards whistblowing as moderating predictors. Based on the Adjusted R Square analysis shows that professional commitment, anticipatory socialization, and religiosity, the Adjusted R Square value is 0.256 or 25.6%. This result means that 25.6% of whistblowing is influenced by professional commitment, anticipatory socialization and religiosity, while 74.4% is influenced by by factors not included in this study such as audit delay, audit committee and so on. Keywords: Professional commitment, anticipatory socialization, religiosity, whistblowing, moral reasoning

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Nina Sabrina, S.E.,M.Si 2. Kurnia Krisna Hari, S.E., M.Si
Uncontrolled Keywords:	Professional commitment, anticipatory socialization, religiosity, whistblowing, moral reasoning
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	25 Apr 2022 07:26
Last Modified:	25 Apr 2022 07:26
URI:	http://repository.um-palembang.ac.id/id/eprint/20774

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