Determinants Of Whistleblowing Intention: Implementation Of The Theory Of Planned Behaviour with Organizational Support as Moderating

Abstract

Whistleblowing is an act of disclosure of fraud or abuse of authority. Whistleblowing is an appropriate way to minimize fraud action in institutions. Therefore, this study aims to determine the factors that influence whistleblowing intentions by applying moderating variable of organizational support perception. This study uses a sample of all members of the internal supervisory unit at universities in Central Java with a total of 84 people. By applying convenience sampling technique, 51 questionnaires were returned and met the criteria to be analyzed. Data analysis uses the PLS program. The results show attitudes did not affect the whistleblowing intention, while subjective norm has a significant positive influence on whistleblowing intention. Furthermore, the perception of organizational support is not able to strengthen the influence of attitudes on whistleblowing intention. Meanwhile, organizational support perception is able to strengthen the influence of subjective norms on whistleblowing intention. Hence, members of the internal supervisory unit should develop appropriate whistleblowing system. This research gives huge contribution for implementation of theory of planned behaviour on higher education especially for enhance organization performance. Keyboards: Whistleblowing Intentions, Attitudes, Subjective Norms, Perceptions of Organizational Support