• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.335-341
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• 2021

This study aims to document empirically the individual factors that influence the intention to do whistleblowing. This study uses several variables, including internal locus of control, external locus of control, and whistleblowing intention. The use of the theory of Planned Behavior in this study is to explain and analyze the perception of behavior control as a determinant of whistleblowing intention. A quantitative research approach is used. The type of data in this study is primary data in the form of a questionnaire. The data collection method in this research is using the survey method. The sampling technique used a nonprobability sampling method, namely, the census method. The census method is the entire population sampled. The population in this study was all employees of the Pratama tax office in West Semarang. The research was conducted by distributing 111 questionnaires. Ninety-one valid questionnaires were returned appropriate for analysis. The data were processed using Partial Least Square-Structural Equation Modeling ((PLS-SEM) using the Warp PLS 7.0 program. WarpPLS 7.0 was used to test hypotheses and the relationship between variables. The study results showed that both internal locus of control and external locus of control affect whistleblowing intention.

• Asia pacific journal of information systems
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• v.26 no.1
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• pp.163-188
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• 2016

Compliance with information security policies has been an important managerial concern in organizations. Unlike traditional general deterrent theory, this study proposes whistle-blowing as an alternative approach for reducing internal information security policy violations. We build on the theories of planned behavior and rational choice as well as develop a theoretical model to understand the factors that influence whistle-blowing attitudes and intention at both the organizational and individual levels. Our empirical results reveal that altruistic and egoistic concerns are involved in the development of whistle-blowing attitudes. The results not only extend our understanding of whistle-blowing motivation but also offer directions to managers in promoting internal disclosure of information security breaches.