INTEGRATION OF THE THEORY OF PLANNED BEHAVIOR AND ETHICAL CULTURE IN EXPLAINING WHISTLEBLOWING INTENTION

Authors

  • Arini Universitas Sumatera Utara
  • Iskandar Muda Universitas Sumatera Utara
  • Rina Br Bukit Universitas Sumatera Utara
  • Amlys Syahputra Silalahi Universitas Sumatera Utara

Abstract

This study aims to analyze the influence of Attitude, Subjective Norm, Perceived Behavioral Control, and Ethical Culture on Whistleblowing Intention. This study was conducted on Accounting Students in Universities throughout Indonesia. The data source was primary data obtained from a questionnaire distribution. Sampling was conducted using random sampling with a total of 513 respondents. The data analysis method used the Structural Equation Modeling (SEM) model with a Partial Least Square (PLS) approach. The results showed that Attitude, Subjective Norm, Perceived Behavioral Control, and Ethical Culture influence Whistleblowing Intention. The suggestion for future researchers is to develop research using anonymous reporting, reward systems, and ethical leadership as variables that can be studied.

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Published

2026-02-23

How to Cite

Arini, Muda, I., Bukit, R. B., & Silalahi, A. S. (2026). INTEGRATION OF THE THEORY OF PLANNED BEHAVIOR AND ETHICAL CULTURE IN EXPLAINING WHISTLEBLOWING INTENTION. Riau International Conference on Economics, Business and Accounting, 3(1). Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/550

Issue

Vol. 3 No. 1 (2026): RICEBA2025

Section

Articles