The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable
This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang). This study was associative research. The research datatyp...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2021-04-01
|
| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9642 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849702909492592640 |
|---|---|
| author | B Betri Etty Murwaningsih |
| author_facet | B Betri Etty Murwaningsih |
| author_sort | B Betri |
| collection | DOAJ |
| description | This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang). This study was associative research. The research datatype was primary and secondary data. The Population in this study was the internal auditor in the Non-Bank State-Owned Enterprise in Palembang as 35 respondents. The data collection techniques used in this research were questionnaire and interview. Data analysis method in this research was the quantitative analysis. The resultshowed thatMoral character did not gave an influence on Effectiveness of Internal Audit, Effectiveness of In-ternal Audit was significantly and positive influenced by the Ethical Awareness, and Whistleblowing System Implementation quasi moderated Moral Character on Effectiveness of Internal Audit andWhistleblowing System Implementation did not moderated Ethical Awareness of Internal Auditorson Effectiveness of Internal Audit. |
| format | Article |
| id | doaj-art-1cf3ab579cf04f37b8ec9fa850048ff1 |
| institution | DOAJ |
| issn | 2541-6111 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-1cf3ab579cf04f37b8ec9fa850048ff12025-08-20T03:17:27ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-04-01667710.23917/reaksi.v6i1.138639705The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating VariableB Betri0Etty Murwaningsih1Accounting, Faculty of Economisc and Busines, Trisakti University Accounting, Faculty of Economisc and Busines, Trisakti University This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang). This study was associative research. The research datatype was primary and secondary data. The Population in this study was the internal auditor in the Non-Bank State-Owned Enterprise in Palembang as 35 respondents. The data collection techniques used in this research were questionnaire and interview. Data analysis method in this research was the quantitative analysis. The resultshowed thatMoral character did not gave an influence on Effectiveness of Internal Audit, Effectiveness of In-ternal Audit was significantly and positive influenced by the Ethical Awareness, and Whistleblowing System Implementation quasi moderated Moral Character on Effectiveness of Internal Audit andWhistleblowing System Implementation did not moderated Ethical Awareness of Internal Auditorson Effectiveness of Internal Audit.https://journals2.ums.ac.id/index.php/reaksi/article/view/9642moral characterethical awarenesswhistleblowing systemeffectiveness of internal audit |
| spellingShingle | B Betri Etty Murwaningsih The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable Riset Akuntansi dan Keuangan Indonesia moral character ethical awareness whistleblowing system effectiveness of internal audit |
| title | The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable |
| title_full | The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable |
| title_fullStr | The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable |
| title_full_unstemmed | The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable |
| title_short | The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable |
| title_sort | influence of moral character and ethical awareness of internal auditor toward internal audit effectiveness with whistleblowing system as moderating variable |
| topic | moral character ethical awareness whistleblowing system effectiveness of internal audit |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9642 |
| work_keys_str_mv | AT bbetri theinfluenceofmoralcharacterandethicalawarenessofinternalauditortowardinternalauditeffectivenesswithwhistleblowingsystemasmoderatingvariable AT ettymurwaningsih theinfluenceofmoralcharacterandethicalawarenessofinternalauditortowardinternalauditeffectivenesswithwhistleblowingsystemasmoderatingvariable AT bbetri influenceofmoralcharacterandethicalawarenessofinternalauditortowardinternalauditeffectivenesswithwhistleblowingsystemasmoderatingvariable AT ettymurwaningsih influenceofmoralcharacterandethicalawarenessofinternalauditortowardinternalauditeffectivenesswithwhistleblowingsystemasmoderatingvariable |