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Research Paper | Accounting | Indonesia | Volume 8 Issue 1, January 2019

Professionalism of Auditors on Whistleblowing Intension at Public Accountant Office in Makassar

Sri Wahyuni Nur ^[2] | Nur Asia Hamid

Abstract: This study aims to determine how auditor professionalism of auditors and its influence on the intention to conduct whistle blowing at Public Accountant Office in Makassar. The focus of research is on the behavior of professionalism of auditors in examining financial statements and expressing opinions about fairness in all material matters, financial position, results of operations, changes in equity and cash flows in accordance with accounting principles. Type of research is quantitative descriptive. Data used in this study is primary data in the form of questionnaires distributed to 7 Auditors as respondents. Questionnaires are used to measure the level of professionalism and moral intensity of auditors tested for validity and reliability. The analytical method used is simple linier regression analysis using SPSS. The results showed that questionnaires distributed to 7 respondents were valid and reliable. The results of simple linier regression analysis tests show that the level of professionalism and the moral intensity of auditors affect the intention to conduct whistleblowing where the higher the professionalism of auditors, the higher the intention to conduct whistleblowing.

Keywords: Profesionalism, Whistleblowing, Auditors

Edition: Volume 8 Issue 1, January 2019,

Pages: 1919 - 1921