PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENGUNGKAPAN KECURANGAN (Studi Empiris pada Mahasiswa Akuntansi UNDIP dan UGM)

Abstract

This study aimed to examine accounting students perception regarding whistleblowing behavior. This study used questionaire to gather the needed information. Variabel that used in this study were Perceived Subjective Norm, Attituted Towards, and Perceived Behavioral Control as Independent Variable and Intention as Dependent Variable. This study used the empirical random sampling technique for collected the datas. The size of the sample in this study were 136 sample. Respondent in this study were accounting students UNDIP and UGM batch 2008 and 2009. Data analysis used analysis of multiple regression with SPSS 17.00 for Windows. The results of this study showed that all hypothesis were accepted. The results of the analysis showed Perceived Subjective Norm, Attitude Towards, and Perceived Behavioral Control has signifficant and positive impact on Accounting Students Intention to be whistleblower. This was showed that accounting students who had positive perceived subjective norm, and attitude to the whistleblower behavior and certain that they can controll their behavior by them self can impacted their intention to be whistleblower.