Abstract
This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City Hall) in 2018. The theory that forms the basis of this research is theory of planned behavior that explains the effect of factors that influence intention towards behavior. The population in this research was the State Civil Apparatus working in the Semarang City Government, amounting to 145 people. The research sample amounted to 90 people who were selected based on the agreement of each Regional Device Organization (OPD) with convenience sampling techniques, namely sampling techniques based on availability and ease of obtaining. Data were analyzed by multiple regression analysis using IBM SPSS software (Statistical Product and Service Solutions) Statistics 17. The results show that subjective norms affect the intention to do whistleblowing. Perceived behavioral control affect the intention to do whistleblowing, intention also effects the behavior of whistleblowing and perceived behavioral control also influences the behavior of whistleblowing. Meanwhile, attitude does not affect the intention to do whistleblowing in the Semarang City Government State Civil Apparatus in 2018 due to the lack of variation in the sample studied. Conclusions from this study indicate that intention is able to influence behavior in doing whistleblowing action by taking into account attitude, subjective norms, and perceived behavioral control.
Highlights
In recent, whistleblowing has helped many disclosures of fraud cases
This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City Hall) in 2018
This means they believe that whistleblowing behavior is right and giving good results but apparently not giving high results on the intentions due to other factors that is most who fill out the questionnaire on this research are ASNs who have only worked for 1-10 years, which makes them less brave to have intention reporting fraud at work, because they feel they are pursuing careers and are more focused on their respective jobs, so to report fraud in their workplace less
Summary
In recent, whistleblowing has helped many disclosures of fraud cases. Its role in revealing cases of fraud makes organization is able to reduce the level of fraud every year. Fraud has the meaning of an act or intentional fraud, which is intended to take the property and rights of others or other parties. That with the existence of whistleblowing the organization is expected to be able to uncover fraud and reduce the level of loss. The form of loss is in the form of money and in the form of investor trust and even the national economy is capable of experiencing losses
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