The The Role of the Theory of Planned Behavior, Religiosity, and the Bystander Effect on Whistleblowing Intentions Among Accounting Students
Keywords:
Intention to carry out Whistleblowing, Attitude towards behavior, Subjective norms, Perceived behavioral control, Bystander effect, ReligiosityAbstract
This research was conducted to examine the influence of attitudes towards behavior, subjective norms, perceived behavioral control, bystander effect, and religiosity on the tendency of accounting students to carry out whistleblowing. This research uses cluster sampling to collect data, and the criteria used to collect data are accounting students who have taken and passed auditing courses. This research uses primary data collected using questionnaire data from sharia accounting students at Raden Mas Said State Islamic University,Surakarta. The analytical method used is multiple linear regression analysis technique.
The results of this study partially show that attitudes, subjective norms, perceived behavioral control, and religiosity have a significant positive effect, while the bystander effect has no effect on whistleblowing intentions. This research contributes to increasing awareness of the importance of whistleblowing for accounting students who have the potential to become accountants or auditors, emphasizing the importance of anti-fraud knowledge and high integrity to reduce cases of violations in the future. This research suggests future researchers to add variables such as organizational commitment and responsibility to expand the scope of research, and use interview methods and different theories.
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