In the report, WorldCom acknowledges that the company classify network cost as their capital expenditures. WorldCom case began when the stock price from $150 billion in 2000 fell to S 150 million in 2002. At the company, WorldCom, fraud occurs revealed by someone from within the company itself. Other companies were experiencing the same thing with Enron is WorldCom. Peer-review under responsibility of the Organizing Committee of the 3rd GCBSS-2015 doi:10.1016/j.sbspro.2016.05.027 This is an open access article under the CC BY-NC-ND license (). At that time, some internal auditors working in the company failed to report unethical mechanism occurring in the company because they fear it could jeopardize his career and threaten their safety, though it jeopardizes the company, investors and the value of the company. Enron manipulate earnings to mark-up revenue of S 600 million. In the case ofEnron, Enron manipulating the financial statements of the company for the company's performance look good. The Scandals of Enron, WorldCom, and KPMG in the United States in the early 21st century have influenced the perception of the users of the reliability of financial reports (Elias, 2008). The cases of accounting manipulation are one of the leading causes of public doubt to the professionalism of the accounting profession. Keywords: professional commitment anticipatory socializatio whistleblowing intention Peer-review under responsibility of the Organizing Committee of the 3rd GCBSS-2015 ©2016 The Authors.Published byElsevierLtd. While no effect on the anticipatory socialization to whistleblowing intention. The results indicated professional commitment of auditing student impact on whistleblowing intention. A total of 69 questionnaires distributed to students - students who have taken auditing in Pekanbaru, and the 52 questionnaires that can be processed (75%). Data were analysed by multiple regression using SPSS software. This research population is all students who have taken auditing subject and the entire population chosen as research sample.
The purpose of this research is to obtain the empirical evidence about the influence of professional commitment of auditing student and anticipatory socialization to the whistleblowing intention in Pekanbaru. Nanda Fito Melaa*, Arumega Zarefarb, Andreas0Ī-b-c University Of Riau,Jl HR Subrantas KM. The Relationship ofProfessional Commitment ofAuditing Student and Anticipatory Socialization toward Whistleblowing Intention Procedia - Social and Behavioral Sciences 219 (2016) 507 - 512ģrd Global Conference on Business and Social Science-2015, GCBSS-2015, 16-17 December
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