Analisis Niat Mahasiswa Diploma III Akuntansi Melakukan Whistleblowing Berdasarkan Theory of Planned Behaviour

Abstract

This study aims to analyze the intention of Diploma III Accounting students to engage in whistleblowing based on the Theory of Planned Behaviour (TPB). Online learning increases the risk of academic cheating, necessitating preventive mechanisms such as whistleblowing. TPB explains that a person's intention to behave is influenced by their attitude towards the behavior, subjective norms, and perceived behavioral control. This study uses a survey method with questionnaires distributed to students of Politeknik YKPN who have attended online lectures. Data were analyzed using Structural Equation Modelling - Partial Least Square (SEM-PLS). The results indicate that subjective norms and perceived behavioral control positively influence students' intention to engage in whistleblowing, while attitudes towards whistleblowing had no significant effect. These findings provide practical implications for study program managers in designing controls for online learning, including educating students on the importance of whistleblowing and providing easily accessible reporting facilities. The study also highlights the importance of support from lecturers, peers, and campus leaders in encouraging students' intention to report academic cheating.