ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang)

Redi Hardianto, Nur Hidayati, Junaidi Junaidi

Abstract


ABSTRACT
The purpose of this research is to analyze the influence of professional commitment
and anticipatory socialization and it’s relation with the whistleblowing behavior. The
population in this study is 5th and 7th semester accounting students of University of
Islam Malang with the number of 475 people, and used purposive sampling method
which was using 67 students as a respondent.
This research used primary data which are collected by questionnaire
distribution. To examine the relation of professional commitment and anticipatory
socialization with the whistleblowing behavior used regression multiple test with
SPSS software ver 14.
The result showed that commitment professional and anticipatory
socialization have significant influence simultaneously to the whistleblowing
behavior. And the result of the partial test showed that variable commitment
professional has positively and significantly influence to the whistleblowing behavior.
While variabel anticipatory socialization has negatively and significantly influence to
the whistleblowing behavior.
Keywords: commitmen professional, anticipatory socialization, whistleblowing.


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