PERSEPSI AUDITOR EKSTERNAL TERHADAP PROFESIONALISME DAN KOMPETENSI DALAM MELAKUKAN “WHISTLEBLOWING”
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

REZA, ADICKY DWI

Subject

657.45 - AUDITING 

Datestamp

2017-07-04 06:22:41 

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, 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf