DETERMINAN YANG MEMPENGARUHI NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS BRAWIJAYA)

Abstract

This research aims at proving empirically the effect of attitude, subjective norm, perceived
behavioral control, Machiavellian characteristic, and academic performance on the intention of
commit whistleblowing. The object of the study is accounting student at the University of
Brawijaya. The data were collected through the survey method with questionnaires given to 60
respondents who were determined by the proportionate stratified random sampling technique.
The data were analyzed using multiple regression analysis. The result of the analysis showed
that attitude, subjective norm, perceived behavioral control, and Machiavellian characteristic
influence the intent to commit whistleblowing. Meanwhile, academic performance does not
affect the intent.
Keywords: theory of planned behavior, Machiavellian characteristic, whistleblowin