Pengaruh Theory of Planned Behavior dan Komitmen Profesional Terhadap Intensi Melakukan Whistleblowing (Studi Kasus pada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Ponorogo Angkatan Tahun 2019)

This study aims to determine the effect of Theory Of Planned Behavior (Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control) and Professional Commitment on the intention to do whistleblowing (disclosure of fraud). The test was carried out on undergraduate accounting students of the 2019 Faculty of Economics, Muhammdiyah University, Ponorogo..The population in this study amounted to 88 students. The sample used in this study used non-probability sampling with purposive sampling method. Data were obtained by distributing questionnaires to respondents, totaling 88. The data is processed using the application Statistical Product And Service Solution or SPSS version 26 for windows. The analysis technique used is multiple linear regression. The results of this study indicate that: (1) Attitude Toward Behavior has a positive and significant effect on the intention to do Whistleblowing. (2) Subjective Norm has a positive and significant effect on the intention to do Whistleblowing. (3) Perceived Behavioral Control has a positive and significant effect on the intention to do Whistleblowing. (4) Professional Commitment has a positive and significant effect on the intention to do Whistleblowing. (5) Attitude Toward Behavior, Subjective Norm, Perceived Behavioral, and Professional Commitment simultaneously have a positive and significant effect on the Intention to Whistleblowing.

Keywords:""Theory Of Planned Behavior (Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control), Professional Commitment, whistleblowing.