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The Effect of Intentions on Behaviour to Conduct Whistleblowing

Accounting Analysis Journal · Vol. 9 No. 1 (2020) · pp. 66–73

DOI
10.15294/aaj.v9i1.28835
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-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown3
Muhammad KhafidAffiliation unknown2
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Ristina SitioAffiliation unknown1
Hudzaifah Ibnu Aimar TamirAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAffiliation unknown1
Luki ArsihAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Arfiyadi ArfiyadiAffiliation unknown1
Dhanar Dwika NurcahyoAffiliation unknown1
Feby Intan TrinandaAffiliation unknown1
Zakiyatul MuhandisahAffiliation unknown1
Siti NurlaeliyahAffiliation unknown1
Andik Dwi SaktiAffiliation unknown1
Putri Nur RahmawatiAffiliation unknown1
Putra RizkiAffiliation unknown1
Tuti Dewi RatnaAffiliation unknown1
Adhe Eva AndrianaAffiliation unknown1
Krisna DewiAffiliation unknown1
Muhammad Noor ArdiansahAffiliation unknown1
Afifah NurrahmasariAffiliation unknown1
Niswah BarorohAffiliation unknown1
F. R.W. RizkianaAffiliation unknown1
R. SetiyaningrumAffiliation unknown1
Aan IkhsanantoAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Richatul JannahAffiliation unknown1
Tiara Dwi LestariAffiliation unknown1
WidiyantoAffiliation unknown1

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.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc)
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	<dc:title xml:lang="en-US">The Effect of Intentions on Behaviour to Conduct Whistleblowing</dc:title>
	<dc:creator>Istiqomah, Dian Permana</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/28835</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i1.28835</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 1 (2020): March; 66-73</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/28835/16607</dc:relation>
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