PENGARUH SIKAP PERILAKU, NORMA SUBJEKTIF, PERSEPSI PENGENDALIAN PERILAKU PADA INTENTION WHISTLEBLOWING (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG)
ABSTRACTAlthough there are already many topics about Whistleblowing, most of the researchers previously used objects such as the corporate environment, internal auditors, college student, and financial institutions rarely research in public accountants, so researchers are very interested in conducting research in different environments This research was conducted to analyze “Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control in Intention Whistleblowing”. The sample in this study is an auditor who works in a public accounting firm registered at an Indonesian public accountant in Malang city. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously the Attitude Toward Behavior, Subjektif Norm, Perceived Behavioral Control are significant towards Whistleblowing Intention.Keywords: Attitude Towards Behavior, Subjective Norm, Control of Behavior Considered, Whistleblowing Intent
