Factors Affecting Whistleblowing Intention: Case Study on the Implementation of Village Funds

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Ulin Nuha Alfani
Fajar Gustiawaty Dewi
Susi Sarumpaet


This study aims to analyze the factors that influence the individual's intention to do whistle blowing. This study uses a questionnaire to gather the information needed. The variables used in this study are Subjective Norms, Attitudes Towards Behavior, Perceptions About Behavioral Control, Locus of Control, and Reward as independent variables and Intentions as dependent variables.

The total samples in this study were 112 samples and using random sampling techniques in data collection. Respondents in this study were the Village Consultative Body in 7 Sub-districts in South Lampung District. Data were analyzed using Partial Least Square (PLS). The Partial Least Squares (PLS) technique was chosen because this tool is widely used to estimate the path model with a small sample size [1] then it is used for a very complex model (consisting of many latent variables and manifests) without problems [2].

The results of this study indicate that the subjective norm, attitudes toward behavior and the reward variable does not affect the individual's intention to do whistle blowing. Then, the behavioral control and locus of control variables indicate that the two variables affect the individual's intention to do whistleblowing.

Subjective norms, attitudes toward behavior, behavioral control, locus of control, reward, village consultative body, intention whistleblowing

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How to Cite
Alfani, U. N., Dewi, F. G., & Sarumpaet, S. (2020). Factors Affecting Whistleblowing Intention: Case Study on the Implementation of Village Funds. Asian Journal of Economics, Business and Accounting, 15(4), 18-29. https://doi.org/10.9734/ajeba/2020/v15i430219
Original Research Article


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