Theory of planned behavior and whistleblowing intention

Journal Title: Jurnal Keuangan dan Perbankan - Year 2019, Vol 23, Issue 1

Abstract

This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the likelihood of actual behavior occurred. We examined attitude, subjective norms, and perceived behavioral control as TPB variables. We also investigated a few control variables such as colleagues' support, organizational support, and fear of retaliation. The online survey was conducted in obtaining data by a web-based questionnaire. Participants of this survey were employees of regional owned east java bank. The number of respondents was 112 employees from all departments and units. Validity, reliability, regression, and path analysis were used in testing research instruments and several hypotheses. The result showed that attitudes and subjective norms as TPB variables have a significant impact on whistleblowing intention. However, perceived behavioral control does not affect whistleblowing intention. While, among several control variables, only fear of retaliation that has a significant effect on whistleblowing intention. Furthermore, this study also found empirical evidence that knowledge and subjective norms have an indirect effect on whistleblowing intention through attitudes. This research suggests that regional owned east java bank should provide an environment and channels to support whistleblowing within effectively, especially through protection and/or reward systems, or etc.

Authors and Affiliations

Tarjo Tarjo, Anang Suwito, Ifa Diah Aprillia, Greska Redielano Ramadan

Keywords

Related Articles

Perbandingan Pengelolaan Risiko Kredit Perbankan Syariah dan Perbankan Konvensional

This study aims to identify factors that can be used as indicators in reducing the incidence of credit risk in sharia banking and conventional banking. The variables that become observations include banking performance i...

Internal factors and firm value: A case study of banking listed companies

The weakening of the value of the rupiah against the US dollar has made Indonesia again experiencing economic crisis conditions. However, this condition did not make the performance of the banking sector share decline an...

APAKAH DIVERSITAS GENDER MEMENGARUHI STRUKTUR MODAL? BUKTI EMPIRIS DI INDONESIA

The purpose of this study was to know the effect of gender diversity on capital structure. Gender diversity was measured with the existence and proportion of female directors in a firm. The capital structure was measured...

Survival Analysis of Industrial Sectors in Indonesia Companies

The objective of this study was to discovered evidence whether the variables selected as predictors affect the probability of companies experiencing financial distress. Through a purposive sampling technique, 336 compani...

PENILAIAN SAHAM PT PEMBANGUNAN PERUMAHAN PROPERTI DALAM RANGKA INITIAL PUBLIC OFFERING

This research aimed to estimate fair value per share of PT Pembangunan Perumahan Property Tbk. as a comparison value to the offered price, set at the time of Initial Public Offering (IPO). This research also aimed to det...

Download PDF file
  • EP ID EP661700
  • DOI 10.26905/jkdp.v23i1.2714
  • Views 136
  • Downloads 0

How To Cite

Tarjo Tarjo, Anang Suwito, Ifa Diah Aprillia, Greska Redielano Ramadan (2019). Theory of planned behavior and whistleblowing intention. Jurnal Keuangan dan Perbankan, 23(1), 43-57. https://europub.co.uk./articles/-A-661700