| Summary: | The study is to clarify the involvement of accounting students on the
attitude of professional commitment, anticipation of socialization, professional
skepticism and moral reasoning on the disclosure of fraud. The purpose of this
study is that employees are more sensitive to the form of fraud so as to take a
position to report on these issues and can help leaders in organizations identify
and recruit future employees are more committed to their profession. Revealing
Secrets here seen from the action of seriousness, responsibility of reporting, cost,
and likelihood.
The sample used is the professional education of accounting students
(PPA) UGM by 51 respondents, with criteria that have worked at least 2 years.
The results, showing that the professional commitment has effects on the
seriousness of the secrets of this form of action against the amount of social loss.
Instead of social anticipation variable has no effect on the overall secret
disclosure. Professional skepticism variables affect the type of action reveals the
secrets of accountability reporting (duty or obligation), and a variable effect on
moral reasoning in the form of the likelihood of whistleblowing if a person
becomes aware of his actions questionable and reported to higher management.
As for the disclosure of secrets in the form of variable costs have no influence on
the four independent variables. This proves that the respondent does not have a
good impression to form personal burden (problems, risks and inconvenience)
arising from the problem of whistleblowing as a whole.
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