{"title":"The Impact of Commitment, Attitude, Subjective Norm and Perception of Behavioral Control on Intention to do Whistleblowing","authors":"Arifia Yasmin, Asrofi Langgeng Noermansyah","doi":"10.26714/mki.13.1.2023.97-102","DOIUrl":null,"url":null,"abstract":"In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Maksimum","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26714/mki.13.1.2023.97-102","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.
在机构中,举报人的作用经常被用来减少内部欺诈的发生,例如在货物采购活动、资产侵占活动和其他欺诈活动中。本研究旨在探讨承诺、态度、主观规范和知觉行为控制对检举意向的影响。这项研究是为了使所有的信息,如货物采购更加透明。本研究使用的主要数据来源是发放问卷给受访者,即Harapan Bersama Polytechnic的所有员工。本研究结果表明,态度变量对举报意向有控制作用。对于可变承诺,主观规范和行为控制观对举报目标没有影响。