PENGARUH PENALARAN MORAL, SIKAP, NORMA SUBYEKTIF DAN PERSEPSI KONTROL PERILAKU TERHADAP WHISTLEBLOWING INTENTION

• Main Authors: , Falentina Lucia Banda, , Dr.Mahfud Sholihin,M.Acc.,Akt
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/100332/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56350
• Institution: Universitas Gadjah Mada

The study aims at finding empirical evidence of the effect of moral reasoning, attitude, and subjective norms and perceived behavior control on whistle blowing intention. It uses survey method of the internal auditor of the BPKP of the provincial offices of the Special District of Yogyakarta with nonprobability sampling technique, which is convenience sampling. The results of the multiple linear regressions show that the moral reasoning and the perceived behavior control do not have any significant effect on the whistle blowing intention, while the attitude and the subjective norms have significant effect on the whistle blowing intention. Additionally, the determination coefficient of 77% shows that the model of the study is able to explain the whistle blowing intention.