The Effects of Planned Behavior, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention (Empirical Study of Accounting Students at Universitas Brawijaya)

Abstract

The purpose of this research is to analyze the effects of planned behavior,
professional commitment, and anticipatory socialization on whistleblowing intention. The
population in this study is accounting students of Universitas Brawijaya. This research
used primary data that are collected by offline questionnaire distribution. To examine the
relation of theory of planned behavior, professional commitment and anticipatory
socialization with the whistleblowing intention used regression multiple test with SPSS
software version 23.0.0.0. The results of this study showed that all hypotheses are
accepted. The results of the analysis show percieved on planned behavior, professional
commitment, and anticipatory socialization partially and simultaneously affect positively
towards the intention of accounting students to whistleblow. From all the independent
variables, professional commitment has the most substantial influence towards
whistleblowing intention. This shows that students have perceptions about the
environment of students who support it, and a positive attitude towards fraudulent
complaints policy and have a view of what is a problem related on how to reveal the
fraud.
Keywords: planned behavior, professional commitment, anticipatory socialization,
whistleblowing, and intention.