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ETHICAL LEADERSHIP DAN PROTOTYPICALITY : DAMPAK TERHADAP KEMUNGKINAN DAN KEGIGIHAN UNTUK MELAKUKAN WHISTLEBLOWING DALAM KANTOR AKUNTAN PUBLIK DI SURABAYA

JOSEPH, STEFANO (2016) ETHICAL LEADERSHIP DAN PROTOTYPICALITY : DAMPAK TERHADAP KEMUNGKINAN DAN KEGIGIHAN UNTUK MELAKUKAN WHISTLEBLOWING DALAM KANTOR AKUNTAN PUBLIK DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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Abstract

This research intends to examine the effect of ethical leadership and prototypicality towards whistleblowing likelihood and perseverance. This study uses auditors who work in public accounting firms in Surabaya as subject of the research, while the sample used to be examined is 62 auditors. Therefore, this research is included to primary study which questionnare is the main source of information. However, this is also a causal comparative study because it identifies the correlation between two or more variables. It utilizes SmartPLS 2.0 as the tool of analysis by executing Confirmatory Factor Analysis (CFA) that consists of outer model evaluation to examine the indicators appropriateness and inner model evaluation to examine the hypothesis. Based on the analysis, it is concluded that ethical leadership has significant effect towards likelihood and perseverance of external auditor to perform whistleblowing. Besides that, it also shows that prototypicality does not have significant effect to whistleblowing likelihood and perseverance of external auditor. Key words : ethical leadership, prototypicality, whistleblowing likelihood, whistleblowing perseverance, external auditor

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 08 Jan 2018 04:06
Last Modified: 08 Jan 2018 04:06
URI: http://eprints.perbanas.ac.id/id/eprint/3031

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