The Impact Of Perceived Behavioral Control, Gender, Attitude, And Subjective Norm On Whistleblowing Intention

Purpose of this study is to ascertain the impact of Whistleblowing Intentions (Y) on Perceived Behavioral Control (X1), Gender (X2), Attitudes (X3), and Subjective Norms (X4). Auditors employed by Public Accounting Firms (KAP) in East and South Jakarta make up the sample population. Purposive sampling was employed to select 202 respondents as the samples. The methods for data processing and analysis employed in the SmartPLS program version 4.0.93 for structural modeling and the evaluation of measurementmodels. The study's findings indicate that the variables of perceived behavioral control, attitudes, and subjective norms all significantly and positively affect the intention to report misconduct. Nonetheless, the varying outcomes based on gender did not significantly impact the intention to report whistleblowers. Gender, Perceived Behavioral Control, Subjective Norms, and Attitudes have all simultaneously impacted the importance of whistleblowing intents. This study's Adjusted R-Square is 32.20%; the remaining portion is determined by factors not included in the analysis, such as religious beliefs, professional expertise, organizational dedication, moral competency, realization, and supervisor support. It is therefore advised to do more research to expand the sample size and include additional independent variables in order to acquire precise results mjkj that accurately represent actual situations.