The Effect of Individual Factors, Subjective Norms, and Self-Efficacy on the Intention of Whistleblowing
A Case of Students of the Faculty of Economics and Business, Airlangga University
Abstract
The Whistleblowing system is an effective way to prevent and combat practices that are contrary to ethics and applicable rules whose strength depends on the whistleblower. The system becomes useless when there is no desire or intention to report known acts of fraud or fraud. This research was conducted with the aim to find out information and empirical evidence of the influence of individual factors, subjective norms and self-efficacy on whistleblowing intentions on students of the Faculty of Economics and Business, Airlangga University. Respondents used in the study were undergraduate students of the Faculty of Economics and Business, Airlangga University in 2016 - 2018. The sample used was 400 students, by distributing questionnaires with various questions to see the views of students about the variables asked and measured by the Likert scale with value 1 - 5. The method used in this study is a quantitative method, with multiple linear regression analysis. The test results indicate that the independent variable has an effect on the dependent variable. Locus of control, personal cost, family support, self-confidence, and academic achievement influence the intention of whistleblowing. But the friend support variable produces a value that indicates that the variable has no effect on whistleblowing intentions.
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