Attitude, Subjective Norm, and Whistleblowing Intention on Higher Education

Sukirman*, Retnoningrum Hidayah, Dhini Suryandari, Ima Nur Khayati, Fakhruddin, Haryono and Heri Yanto
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Sukirman*: Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Retnoningrum Hidayah: Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Dhini Suryandari: Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Ima Nur Khayati: Internal Control Unit, Universitas Negeri Semarang, Indonesia
Fakhruddin: Pascasarjana, Universitas Negeri Semarang, Indonesia
Haryono: Pascasarjana, Universitas Negeri Semarang, Indonesia
Heri Yanto: Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia

The Journal of Social Sciences Research, 2019, vol. 5, issue 11, 1555-1561

Abstract: This study aims to obtain empirical evidence of the influence of subject norms and attitudes on whistleblowing intentions. The population of this study is employees of accounting and finance department of Universitas Negeri Semarang. The research sample applied convenience sampling technique. The analysis used was PLS SEM analysis. The results of the study indicate that the attitudes and subjective norms of employees have a significant influence on whistleblowing intentions. The results of the study reinforce the theory of planned behavior that attitudes and subjective norms influence one’s intention to act. This study gives a major contribution to the organization. Management of employees emotional is extremely needed to drive their attitudes and subjective norms to be a good whistleblower. For further research, it should involve a moderating variable such as organizational support to obtain more comprehensive research results.

Keywords: Subjective norm; Attitude; Whistleblowing intention. (search for similar items in EconPapers)
Date: 2019
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