Theory of planned behavior and whistleblowing intention

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 exami...

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Main Authors: Tarjo, Anang Suwito, Ifa Diah Aprillia, Greska Redielano Ramadan
Format: Article
Language:English
Published: Universitas Merdeka Malang 2019-01-01
Series:Jurnal Keuangan dan Perbankan
Subjects:
Online Access:http://jurnal.unmer.ac.id/index.php/jkdp/article/view/2714/pdf
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spelling doaj-ddb99003cec044dabfae554ff2e0b9752020-11-25T01:02:44ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872019-01-01231456010.26905/jkdp.v23i1.2714Theory of planned behavior and whistleblowing intentionTarjo0Anang Suwito1Ifa Diah Aprillia2Greska Redielano Ramadan3Department of Accounting, Faculty of Economics and Business, University of Trunojoyo MaduraDepartment of Accounting, Faculty of Economics and Business, University of Trunojoyo MaduraDepartment of Accounting, Faculty of Economics and Business, University of Trunojoyo MaduraDepartment of Accounting, Faculty of Economics and Business, University of Trunojoyo MaduraThis 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.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/2714/pdfAttitudesBehavioral ControlSubjective NormsWhistleblowing Intention
collection DOAJ
language English
format Article
sources DOAJ
author Tarjo
Anang Suwito
Ifa Diah Aprillia
Greska Redielano Ramadan
spellingShingle Tarjo
Anang Suwito
Ifa Diah Aprillia
Greska Redielano Ramadan
Theory of planned behavior and whistleblowing intention
Jurnal Keuangan dan Perbankan
Attitudes
Behavioral Control
Subjective Norms
Whistleblowing Intention
author_facet Tarjo
Anang Suwito
Ifa Diah Aprillia
Greska Redielano Ramadan
author_sort Tarjo
title Theory of planned behavior and whistleblowing intention
title_short Theory of planned behavior and whistleblowing intention
title_full Theory of planned behavior and whistleblowing intention
title_fullStr Theory of planned behavior and whistleblowing intention
title_full_unstemmed Theory of planned behavior and whistleblowing intention
title_sort theory of planned behavior and whistleblowing intention
publisher Universitas Merdeka Malang
series Jurnal Keuangan dan Perbankan
issn 1410-8089
2443-2687
publishDate 2019-01-01
description 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.
topic Attitudes
Behavioral Control
Subjective Norms
Whistleblowing Intention
url http://jurnal.unmer.ac.id/index.php/jkdp/article/view/2714/pdf
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