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AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
The purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. This study uses the concept of Theory of Planned Behavior as a theoretical basis. The population in this study is the auditor who worked on a public accounting firm in Southern Sumatra. The sampling technique in this study using a convenience sampling method. Results showed that the variablesdoi:10.29259/ja.v12i1.9305 fatcat:ug3hdmbbmjcgbeli2hraowkfmm