Title: ANTECEDENTS OF WHISTLEBLOWING INTENTION AMONG ACCOUNTING STUDENTS
Authors:
Rizal Yaya* and Ainun Mardhiyah
Abstract:
There have been many studies that mention factors or triggers that can cause someone to do whistleblowing or become a whistleblower in the workplace, but limited studies on academic class. This study aims to analyze factors affecting whistleblowing intention among accounting students in Universitas Muhammadiyah Yogyakarta. This method of this study used primary data by quantitative survey with descriptive approach. The respondents are students in Universitas Muhammadiyah Yogyakarta. The result found that there are significant positive effect of attitude, subjective norm, perceived behavioral control, integrity culture towards whistleblowing intention of student in Universitas Muhammadiyah Yogyakarta and only variable of past cheating experience that has a negative effect towards whistle blowing intention of student in Universitas Muhammadiyah Yogyakarta.
Keywords: Whistleblowing intention, Attitude, Subjective Norm, Perceived Behavioral Control, Past Cheating, and Integrity Culture.
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