Journal
The Effect of Intentions on Behaviour to Conduct Whistleblowing
Accounting Analysis Journal · Vol. 9 No. 1 (2020) · pp. 66–73
- ISSN
- 2502-6216, 2252-6765
- Published
- 2020-07-29
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City Hall) in 2018. The theory that forms the basis of this research is theory of planned behavior that explains the effect of factors that influence intention towards behavior. The population in this research was the State Civil Apparatus working in the Semarang City Government, amounting to 145 people. The research sample amounted to 90 people who were selected based on the agreement of each Regional Device Organization (OPD) with convenience sampling techniques, namely sampling techniques based on availability and ease of obtaining. Data were analyzed by multiple regression analysis using IBM SPSS software (Statistical Product and Service Solutions) Statistics 17. The results show that subjective norms affect the intention to do whistleblowing. Perceived behavioral control affect the intention to do whistleblowing, intention also effects the behavior of whistleblowing and perceived behavioral control also influences the behavior of whistleblowing. Meanwhile, attitude does not affect the intention to do whistleblowing in the Semarang City Government State Civil Apparatus in 2018 due to the lack of variation in the sample studied. Conclusions from this study indicate that intention is able to influence behavior in doing whistleblowing action by taking into account attitude, subjective norms, and perceived behavioral control.
Collaboration network of the authors
40 authors · 54 co-authorship links · showing the 40 most connected
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- State University of Semarang
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Hasan Mukhibad | Affiliation unknown | 3 |
| Muhammad Khafid | Affiliation unknown | 2 |
| Magda Kumalasari | Affiliation unknown | 1 |
| Subowo Subowo | Affiliation unknown | 1 |
| Noviana Bekti Lestari | Affiliation unknown | 1 |
| Niswatun Hasanah | Affiliation unknown | 1 |
| Ristina Sitio | Affiliation unknown | 1 |
| Hudzaifah Ibnu Aimar Tamir | Affiliation unknown | 1 |
| Alifian Nur Aditya | Affiliation unknown | 1 |
| Henny Murtini | Affiliation unknown | 1 |
| Fitria Puji Astuti | Affiliation unknown | 1 |
| Rizki Azizah | Affiliation unknown | 1 |
| Arizal Latif Fiatmoko | Affiliation unknown | 1 |
| Puji Rahayu | State University of Semarang | 1 |
| Gilang Anies Saendy | Affiliation unknown | 1 |
| Luki Arsih | Affiliation unknown | 1 |
| Dyah Ayu Trihapsari | Affiliation unknown | 1 |
| Arfiyadi Arfiyadi | Affiliation unknown | 1 |
| Dhanar Dwika Nurcahyo | Affiliation unknown | 1 |
| Feby Intan Trinanda | Affiliation unknown | 1 |
| Zakiyatul Muhandisah | Affiliation unknown | 1 |
| Siti Nurlaeliyah | Affiliation unknown | 1 |
| Andik Dwi Sakti | Affiliation unknown | 1 |
| Putri Nur Rahmawati | Affiliation unknown | 1 |
| Putra Rizki | Affiliation unknown | 1 |
| Tuti Dewi Ratna | Affiliation unknown | 1 |
| Adhe Eva Andriana | Affiliation unknown | 1 |
| Krisna Dewi | Affiliation unknown | 1 |
| Muhammad Noor Ardiansah | Affiliation unknown | 1 |
| Afifah Nurrahmasari | Affiliation unknown | 1 |
| Niswah Baroroh | Affiliation unknown | 1 |
| F. R.W. Rizkiana | Affiliation unknown | 1 |
| R. Setiyaningrum | Affiliation unknown | 1 |
| Aan Ikhsananto | Affiliation unknown | 1 |
| Kuat Waluyo Jati | Affiliation unknown | 1 |
| Richatul Jannah | Affiliation unknown | 1 |
| Tiara Dwi Lestari | Affiliation unknown | 1 |
| Widiyanto | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.