The Influence Of Subjective Norm On The Tendency To Create Whistleblowing Intentions: The Role Of Ethics Education And Religiosity As Moderating Variables

Abstract

The magnitude of financial losses and the erosion of public trust that have an impact on the consequences that will be obtained by individuals or institutions. The practice of whistleblowing will allow organizations to move towards internal error correction and increase awareness of the benefits of the company's going concern sustainability. This study found that subjective norms are an important factor influencing whistleblowing intentions, but ethics education and religiosity were not shown to play a moderating role in this relationship. Despite ethics education and religiosity are often considered factors that can strengthen ethical behavior, this study found that ethics education and religiosity did not significantly moderate the influence of subjective norms on individuals intentions to whistleblow. This study used data obtained through questionnaires distributed to 218 undergraduate students majoring in accounting at Universitas Negeri Semarang and Universitas Negeri Yogyakarta. All data were then processed using the Smart PLS version 3 application for analysis.