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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi Journal of Auditing, Finance, and Forensic Accounting AKRUAL: Jurnal Akuntansi JURNAL MANAJEMEN Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Asia Pacific Fraud Journal International Business and Accounting Research Journal
Tarjo Tarjo
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

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Theory of planned behavior and whistleblowing intention Tarjo Tarjo; Anang Suwito; Ifa Diah Aprillia; Greska Redielano Ramadan
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.846 KB) | DOI: 10.26905/jkdp.v23i1.2714

Abstract

This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the likelihood of actual behavior occurred. We examined attitude, subjective norms, and perceived behavioral control as TPB variables. We also investigated a few control variables such as colleagues support, organizational support, and fear of retaliation. The online survey was conducted in obtaining data by a web-based questionnaire. Participants of this survey were employees of regional owned east java bank. The number of respondents was 112 employees from all departments and units. Validity, reliability, regression, and path analysis were used in testing research instrument and several hypotheses. The result showed that attitudes and subjective norms as TPB variables have a significant impact on whistleblowing intention. However, perceived behavioral control does not affect whistleblowing intention. While, among several control variables, only fear of retaliation that has a significant effect on whistleblowing intention. Furthermore, this study also found empirical evidence that knowledge and subjective norms have an indirect effect on whistleblowing intention through attitudes. This research suggests that regional owned east java bank should provide an environment and channels to support whistleblowing within effectively, especially through protection and/or reward systems, or etc.JEL Classification: D23, G34, L23DOI: https://doi.org/10.26905/jkdp.v23i1.2714
Co-Authors Ach Fawaid As'ad Achdiar Redy Setiawan Achmad Fawaid Asad Ahmad Taufiq Masbuhin Akhmad Jauhari Alexander Anggono Anang Suwito Anang Suwitoyo Anita Anita Anton, Masri Anuar, Rosihan Aprilia Kardianzah Putri Ariyanto, Arianto Bambang Hariyadi Bambang Haryadi Bambang Haryadi Beni Pradinata Carolina, Anita Dessy Dwi Fitra Nova Eklamsia Sakti Elita Aprilianty Emi Rahmawati Erfan Muhammad Feni Fartiana Akbar Greska Redielano Ramadan Hadi Avianto Hasdani, Hasdani Ifa Diah Aprillia Indra Prayitno Khy’sh Nusri Leapatra Chamalinda Moh. Riskiyadi Mohammad Nizarul Alim Muhamad Nasir, Muhamad Muhammad Nasir Nur Endah Nur Endah, Nur Poiran, Poiran Prasetyono Prasetyono Ramli, Bakhtiar Siti Musyarofah Siti Musyarofah Siti Nurkholifah Bunadi Syahroh, Maftukah Zain Veni Nopeanti Yasmir, Yasmir Zuraidah Mohd Sanusi