@thesis{thesis,
		author={REZA  ADICKY DWI},
		title ={PERSEPSI AUDITOR EKSTERNAL TERHADAP PROFESIONALISME DAN KOMPETENSI DALAM MELAKUKAN “WHISTLEBLOWING”},
		year={2016},
		url={http://eprints.perbanas.ac.id/1784/},
		abstract={This study aimed to examine the perception of the external auditor on the professionalism and competence in performing whistleblowing . Methods of data analysis of this research is using multiple linear regression analysis that the significance level is 0.05 . The sampling method in this research is using convenience sampling method with the external auditors who work in public accounting firm in Surabaya as respondents . This research is a quantitative study with the primary data source and measured using a Likert scale. The results of this study indicate that the professionalism variables affect the action of external auditors in performing whistleblowing , while competence variable does not affect the action of external auditors in conducting whistleblowing.

Keyword : Perception of the External Auditor, Professionalism, Competence, and Whistleblowing,}
		}