DETERMINANTS OF WHISTLEBLOWING INTENTION: THEORY OF PLANNED BEHAVIOUR PERSPECTIVE
Keywords:
Attitude, Behavioral Control, Religiosity, Professional Commitment
Abstract
Whistleblowing intent is an individual's intention to report acts of violation or fraud. Despite the implementation of a whistleblowing system in Kudus, the process for reporting violations remains suboptimal. This study examines the determinants of intention for whistleblowing from the perspective of the planned theory of behavior. The theory of Planned Behavior (TPB) can be used to understand and predict whistleblowing intentions The purposive sampling method was used to obtain a sample of 57 OPD employees. The results of this research are that attitude has a positive effect on the intention to whistleblow, behavioral control has no effect on the intention to whistleblow, religiosity has no effect on the intention to whistleblow, and professional commitment influences the intention to carry out whistleblowing. The theory of planned behavior provides a useful framework for understanding and predicting whistleblowing behavior, as well as designing effective interventions to encourage whistleblowing reporting in organizations.References
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Alleyne, Haniffa, & Hudaib. (2019). Does group cohesion moderate auditors’ whistleblowing intentions? Journal of International Accounting, Auditing and Taxation, 34, 69–90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004
Haliah, Nirwana, & Mangngalla. (2021). Pengaruh Pemberian Reward dan Komitmen Profesional Auditor terhadap Niat Melakukan Whistleblowing. Accounting Profession Journal (APAJI), 3(1), 54–63.
Harsanti, P., & Mulyani, U. R. (2020). Pengujian efek moderasi retaliasi dan emosi dalam perilaku whistleblowing. Proceeding SENDIU, 669–674.
Kurniawati, & Aris. (2022). Pengaruh sikap, kontrol perilaku, dan komitmen profesional terhadap niat melakukan whistleblowing. Jurnal Ekonomi Dan Bisnis, 10(1), 525–530.
Maulana Saud, I. (2016). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17(2), 209–219. https://doi.org/10.18196/jai.2016.0056.209-219
Near, J. P., & Miceli, M. P. (1995). Effective Whistleblowing. Academy of Management Review, 20(3), 679–708.
Putri, & Suhartini. (2022). Retaliasi sebagai variabel moderasi antara komitmen profesional dan sikap machiavellian terhadap whistleblowing intention. Ekonomis: Journal of Economics and Business, 6(2), 400–404. https://doi.org/10.33087/ekonomis.v6
Alleyne, Haniffa, & Hudaib. (2019). Does group cohesion moderate auditors’ whistleblowing intentions? Journal of International Accounting, Auditing and Taxation, 34, 69–90. https://doi.org/10.1016/j.intaccaudtax.2019.02.004
Haliah, Nirwana, & Mangngalla. (2021). Pengaruh Pemberian Reward dan Komitmen Profesional Auditor terhadap Niat Melakukan Whistleblowing. Accounting Profession Journal (APAJI), 3(1), 54–63.
Harsanti, P., & Mulyani, U. R. (2020). Pengujian efek moderasi retaliasi dan emosi dalam perilaku whistleblowing. Proceeding SENDIU, 669–674.
Kurniawati, & Aris. (2022). Pengaruh sikap, kontrol perilaku, dan komitmen profesional terhadap niat melakukan whistleblowing. Jurnal Ekonomi Dan Bisnis, 10(1), 525–530.
Maulana Saud, I. (2016). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17(2), 209–219. https://doi.org/10.18196/jai.2016.0056.209-219
Near, J. P., & Miceli, M. P. (1995). Effective Whistleblowing. Academy of Management Review, 20(3), 679–708.
Putri, & Suhartini. (2022). Retaliasi sebagai variabel moderasi antara komitmen profesional dan sikap machiavellian terhadap whistleblowing intention. Ekonomis: Journal of Economics and Business, 6(2), 400–404. https://doi.org/10.33087/ekonomis.v6
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