Widyo, Gregorius Chris Bagas (2019) PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, PERSEPSI KONTROL ATAS PERILAKU TERHADAP NIAT DAN PERILAKU WHISTLEBLOWING PADA AUDITOR INTERNAL. Other thesis, UNIKA SOEGIJAPRANATA SEMARANG.

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Abstract

Based on the results of research from the Association of Certified Fraud Examiner (ACFE) in 2016 shows that companies that are most disadvantaged by fraud are banking and financial companies. While the results of research from the Indonesian Fraud Survey (SFI) in 2016 showed that state-owned companies were most disadvantaged by fraud. Based on the two results of the study, the researcher wants to examine companies in the banking industry which are also state-owned companies. This study aims to analyze the effect of attitudes on behavior, subjective norms, perceptions of control over behavior towards intentions and whistleblowing behavior on internal auditors. The object of this research is internal auditors working in state-owned banking companies. Sampling using simple random sampling method by distributing questionnaires through the google forms. The number of respondents in this study were 150 respondents. Data analysis techniques to test hypotheses using Structural Equation Modeling using the AMOS program. The results of this study indicate that: (1) attitudes toward behavior influence the intention of internal auditors to conduct whistleblowing, (2) subjective norms influence the intention of internal auditors to conduct whistleblowing, (3) perceptions of control over behavior affect the intention of internal auditors to do whistleblowing, (4) the intention of internal auditors to influence whistleblowing behavior, and (5) Perception of Control over the behavior of internal auditors influencing the behavior of whistleblowing. Keywords: Whistleblowing, Internal Audit, Fraud, Planned Behaviour

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