Whistleblowing Intention and Good University Governance

Authors

  • Sukirman Associate Professor of Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia. Author
  • Dhini Suryandari , Assistant Professor of Accounting Department, Faculty of Economics, Universitas Negeri Semarang indonesia Author
  • Retnoningrum Hidayah , Assistant Professor of Accounting Department, Faculty of Economics, Universitas Negeri Semarang indonesia Author
  • Ima Nur Kayati Internal Control Unit of Universitas Negeri Semarang. Author
  • Lutfi Pujiyanti Student of Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia. Author
  • Sri Rahayu Student of Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia. Author

DOI:

https://doi.org/10.61841/e231y952

Keywords:

Attitude, Subjective Norms, Perceived Control, Whistleblowing

Abstract

Good university governance becomes an important aspect in efforts to improve the quality of education. There are several aspects that affect good university governance. One of them is whistleblowing. Therefore, this study examines the influence of attitudes, subjective norms, perceived control, on whistleblowing intentions. Next, examine the effect of whistleblowing intentions on the implementation of good university governance. The population is Semarang State University employees by applying convenience sampling techniques. The method of data analysis uses IBM SPSS 22. The results of the study show that attitude influences on whistleblowing intentions. Subjective norms positively influence the intention to do whistleblowing. Whistleblowing intention has a significant positive effect on the implementation of good university governance. However, perceived control has no effect on whistleblowing intentions. Hence, it is necessary to provide incentives for reporters to increase whistleblowing intentions

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Published

30.06.2020

How to Cite

Sukirman, Suryandari, D., Hidayah, R., Kayati, I. N., Pujiyanti, L., & Rahayu, S. (2020). Whistleblowing Intention and Good University Governance. International Journal of Psychosocial Rehabilitation, 24(6), 12357-12367. https://doi.org/10.61841/e231y952