Daftar Isi:
  • This study aims to analyze whether attitudinal factors on behavior, subjective norms, perceptions of behavioral control, and rewards influence students' intentions towards whistleblowing. The theory used in this study is the Theory of Planed Behavior. The population in this study is the S1 Accounting students of Sriwijaya University class 2016. The samples used in this study were 247 respondents with the purposive sampling technique. The data in this study were obtained primarily through questionnaires. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that attitudinal behavior, subjective norms, and behavioral control perceptions have a positive and significant effect on students 'intention to carry out whistleblowing actions, while the award factor has a negative and significant effect on students' intention to carry out whistleblowing actions.