INFLUENCE OF MORAL INTENSITY, ETHICS CULTURAL AND PROFESSIONAL IDENTITY ON INTENTION OF WHISTLEBLOWING ACTION

This research was intended to examine about: the influence of moral intensity, ethics cultural and professional identity, simultaneously and partially, on intention of whistleblowing action of teaching accountant; the influence of moral intensity, ethics cultural, professional identity and intention of whistleblowing action simultaneously and partially on academic fraud of teaching accountant in KopertisIXth Region Sulawesi. The study was conducted by the survey method. The number of respondents was 174 respondents’ lecturers (teaching accountant) from 27 PTS in Kopertis IXth Region Sulawesi. The data used in this research were primary data collected by questioners. The validity and reliability of the data were tested before hypothesis testing. The analysis method used throughout this research was descriptive analysis further with structural equation modeling (SEM) in Software Program Lisrel 8.70. The results obtained on the following research includes: 1). There is a positive influence of moral intensity, ethics cultural and professional identity simultaneously and partially on intention of whistleblowing action of teaching accountant; 2). The influence of moral intensity, ethics culture, professional identity and intention of whistleblowing action simultaneously and partially on academic fraud of teaching accountant are negative significant in Kopertis IXth Region Sulawesi.