THE MODERATION EFFECT OF WHISTLEBLOWING ON ETHICS, COMMITMENT, INDEPENDENCE AND AUDIT QUALITY.

  • Lecturer at the Faculty of Economics and Business Hasanuddin University, Makassar, Indonesia.
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The purpose of this study was to analyze and examine the moderation effect of whistleblowing on ethics, commitment, independence, and audit quality. The population in this study were all Inspectorate Auditors of South Sulawesi Province. This research was a quantitative study that uses questionnaires, survey methods and Structural Equation Modeling (SEM) PLS analysis equipment. The results obtained show ethics, commitment, independence were influence on audit quality. While Whistleblowing does not directly affect audit quality. Whistleblowing moderates the influence of ethical, commitment, independence variables on audit quality which is pure moderation and strengthens. This research retest the results of research from Aranya and Amernic (1981), Carcello et al (1992), Behn et al (1997), Copley (1998), Brown and Raghunandan (1995), Beasley et al (2001), Chiu (2003), Suraida (2005), Lowensohn et al (2007), Novianti (2007), Varelius (2009). Based on that, researcher use model combination and the results of this study could add or complement existing theories in improving the quality of auditing implementation.

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Syamsuddin, Yulianus and Syahrir. (2018); THE MODERATION EFFECT OF WHISTLEBLOWING ON ETHICS, COMMITMENT, INDEPENDENCE AND AUDIT QUALITY., Int. J. of Adv. Res., 6 (10), 443-461, ISSN 2320-5407. DOI URL: https://dx.doi.org/10.21474/IJAR01/7830

Syamsuddin
Hasanuddin University

DOI:

Article DOI: 10.21474/IJAR01/7830      
DOI URL: https://dx.doi.org/10.21474/IJAR01/7830

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