EN 
IN
Journal article
The Effect of Attitude Toward the Behavior, Subjective Norm and Perceived Behavioral Control on Whistleblowing Intention
Ketut Kartika Diah Utami Ni Putu Sri Harta Mimba Ni Ketut Rasmini Anak Agung Gde Putu Widanaputra
Volume : 9 Nomor : 18 Published : 2018, September
Research Journal of Finance and Accounting
Abstrak
The purpose of this study is to examine the influencing factors of whistleblowing intention among GovernmentInternal Control Staffs in Inspektorat Provinsi Bali, by using three factors that affect intention based on theoryplanned of behavior such as attitude toward the behavior, subjective norm and perceived behavioral control. Thepopulation of this study are The Government Internal Control Staffs in Inspektorat Provinsi Bali, which usingpurposive sampling method to specify the sample. Total 57 questionnaires distributed to Inspektorat ProvinsiBali, 54 questionnaires were back and 49 questionnaires were filled out completely by respondent, that used asthe sample for this research. The questionnaires distributed directly to Inspektorat Provinsi Bali’s Office. The datawere analyzed by using multiple linear regressions. The analysis shows that subjective norm and perceivedbehavioral control have positive effect on whistleblowing intention among Government Internal Control Staffs.While no effect on the attitude toward the behavior to whistleblowing intention among Government InternalControl Staffs.