Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Subjective Norms, Behavioral Control Perception, Professional and Organizational Commitment as the Determinant of Whistleblowing Behavior

Author(s): Sukirman, Maylia Pramono Sari, Talitha Nahda

This research aims to examine the factors that influence the behavior of whistleblowing for public sector employees using six independent variables, namely intentions, attitudes, subjective norms, perceptions of behavioral control, professional commitment, and organizational commitment. The population in this study were all public sector employees who worked in the Finance Section of Semarang Regency totaling 138 people. The sample used in this study amounted to 59 respondents who were selected using the technique Conviniance sampling. Data were analyzed using multiple linear regression analysis with analytical tools namely IBM SPSS 22. The results showed that subjective norms, perceived behavioral control and professional commitment positively affected whistleblowing intentions and perceived behavioral control positively affected whistleblowing behavior in the financial section, while attitudes negatively affected whistleblowing intentions and whistleblowing intentions did not positively influence the whistleblowing behavior.

Get the App