Attitudes, Subjective Norms, Perceived Behavioral Control, Machiavellian Traits and Whistleblowing Intentions

Authors

  • Ni Wayan Puspita Devi Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Ni Made Dwi Ratnadi Faculty of Economics and Business, Universitas Udayana, Indonesia

Keywords:

Whistleblowing Intentions; Attitudes; Subjective Norms; Perceived Behavioral Control; Machiavellian Traits

Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control.

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Published

06-05-2026

How to Cite

Ni Wayan Puspita Devi, & Ni Made Dwi Ratnadi. (2026). Attitudes, Subjective Norms, Perceived Behavioral Control, Machiavellian Traits and Whistleblowing Intentions. E-Jurnal Akuntansi, 34(5). Retrieved from https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/5350

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Articles