PERBEDAAN INTENSI MELAKUKAN WHISTLEBLOWING ANTARA AUDITOR INTERNAL DAN EKSTERNAL PEMERINTAH
Abstract
This study aims to compare the different intentions of conducting whistleblowing between internal and external government auditors. Population in this research is auditor of West Sumatera Provincial Inspectorate and auditor of BPK RI of West Sumatera which have certain quality and characteristic determined by researcher. The sample method used is purposive sampling, chosen purposively based on certain criteria. The analysis used is descriptive and inductive analysis and t test of two free samples or Independent sample t-test, which means the variables come from different population. The test results show that: there is no different intention to conduct whistleblowing between internal and external government auditors. However, these results will be different if tested based on multidemensional ethics measure (MEM). For further research to expand the survey area, so the results of the research are more likely to be concluded in general.
Keywords: Whistleblowing, Intention, Internal Auditor and External Auditor.
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