The Influence of Accounting Students' Ethics and Professionalism Commitment on Whistleblowing Behavior
DOI:
https://doi.org/10.54951/jaaf.v1i1.769Keywords:
Ethical Idealism, Ethical Relativism, Professional Commitment, WhistleblowingAbstract
This research aims to examine the influence of ethics and professional commitment of accounting students on whistleblowing behavior. This research uses the quantitative method. The population in this study consisted of accounting students, and 31 respondents were used as samples. The tests used in the study were validity and reliability tests, normality tests, model consistency tests (coefficient determination of R²), and hypothesis testing using a multiple regression model (t-test and F-test). The results of the partial study showed that idealism ethics did not affect behavior whistleblowing, ethics relativism had no impact on behavior whistleblowing, while commitment is influential on behavior whistleblowing. Simultaneously, ethics idealism, ethics relativism, and professional commitment are influential and significant factors in whistleblowing behavior. Variable commitment is influential on professional dominant behavior, whistleblowing
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