Open AccessThe Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency
Author(s) -
L.G.P. Sri Eka Jayanti,
I Nyoman Sutapa
Publication year - 2020
Publication title -
international journal of environmental, sustainability and social science
Language(s) - English
Resource type - Journals
eISSN - 2721-0871
pISSN - 2720-9644
DOI - 10.38142/ijesss.v1i2.26
Subject(s) - audit , agency (philosophy) , certification , perception , accounting , psychology , control (management) , sample (material) , business , management , chemistry , chromatography , neuroscience , economics , philosophy , epistemology
This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.