The Impact of an Auditor’s Professional Commitment to The Whistleblowing Intention: Locus of Control as a Moderating Variable

Abstract

This study examines the antecedent of the whistleblowing intention
with the auditor’s professional commitment. This study was modified
by using a sample of real auditors, whereas previous research used
accounting students. This study also submits the locus of control as a
moderating effect on the relationship. This study focuses on a reexamination
of the extent the whistleblowing intention issue is tested by professional
commitment and the locus of control as moderating effects.
The data were obtained from 105 junior and senior external auditors
from public accounting firms in Jakarta. The result indicates that there
is no significant impact by professional commitment or the moderating
effect of the locus of control on the whistleblowing intention. It means
that the professional commitment and locus of control can’t increase the
whistleblowing intention of a real auditor and that other factors become
the barrier to whistleblowing.