The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency | Zendy

Luh Gede Pande Sri Eka Jayanti | Zendy; I Nyoman Sutapa | Zendy

Open Access

The 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) -

Luh Gede Pande 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 , finance , management , sociology , economics , social science , chemistry , chromatography , neuroscience

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.

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