03Dec 2018

ANALYSIS OF AUDITOR PERFORMANCE THROUGH PROFESSIONAL COMMITMENT AND WHISTLE BLOWER.

  • Accounting Department, Hasanuddin University.
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This study aims to examine and analyze the influence of organizational culture and ethical orientation on professional commitment and whistleblowers. This study also examined and analyzed the mediating effects of professional commitment and whistleblowers in the relationship of the influence of organizational culture and ethical orientation on auditor performance. This study uses a survey method with data collection techniques using a questionnaire. The research data were analyzed using the method of structural equation modeling (SEM). The sample used was 76 auditors selected based on certain criteria (purposive sampling). This study provides results that (1) organizational culture influences professional commitment; (2) organizational culture influences auditor performance through professional commitment; (3) ethical orientation influences professional commitment; (4) ethical orientation influences auditor performance through professional commitment; (5) organizational culture influences the whistleblower; (6) organizational culture influences auditor performance through a whistleblower; (7) ethical orientation does not affect the whistlebower; (8) ethical orientation does not affect the auditor's performance through a whistleblower; (9) professional commitment influences auditor performance; (10) whistleblowers influence auditor performance. The implications of this research are that this research is expected by government organizations, in this case internal government auditors, to pay more attention to increasing the auditor's professional commitment and increasing the system of openness in the organization to encourage auditors to become whistleblowers. Increasing professional commitment and becoming a whistleblower are expected to further improve auditor performance.

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[Fitriah karmita, Abdul Hamid Habbe and Andi Kusumawati. (2018); ANALYSIS OF AUDITOR PERFORMANCE THROUGH PROFESSIONAL COMMITMENT AND WHISTLE BLOWER. Int. J. of Adv. Res. 6 (Dec). 223-236] (ISSN 2320-5407). www.journalijar.com

Fitriah Karmita
Hasanuddin University

DOI:

Article DOI: 10.21474/IJAR01/8134      
DOI URL: http://dx.doi.org/10.21474/IJAR01/8134

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