{"id":"https://openalex.org/W7123338540","doi":"https://doi.org/10.18196/jai.v26i3.25171","title":"The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention","display_name":"The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention","publication_year":2025,"publication_date":"2025-09-30","ids":{"openalex":"https://openalex.org/W7123338540","doi":"https://doi.org/10.18196/jai.v26i3.25171"},"language":"en","primary_location":{"id":"doi:10.18196/jai.v26i3.25171","doi":"https://doi.org/10.18196/jai.v26i3.25171","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v26i3.25171","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/25171/12053","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.umy.ac.id/index.php/ai/article/download/25171/12053","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082799133","display_name":"Meita Larasati","orcid":"https://orcid.org/0000-0001-8282-9450","observed_orcids":["https://orcid.org/0000-0001-8282-9450"]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meita Larasati","raw_affiliation_strings":["Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210113907"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018345956","display_name":"Arif Widodo Nugroho","orcid":"https://orcid.org/0000-0002-9513-6749","observed_orcids":["https://orcid.org/0000-0002-9513-6749"]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arif Widodo Nugroho","raw_affiliation_strings":["Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210113907"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028176328","display_name":"Dewi Pudji Rahayu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dewi Pudji Rahayu","raw_affiliation_strings":["Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210113907"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032801006","display_name":"Susi Susanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Susi Susanti","raw_affiliation_strings":["Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210113907"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5092427977","display_name":"Meti Regita Cahyani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meti Regita Cahyani","raw_affiliation_strings":["Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr Hamka,  Special Capital Region of Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210113907"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210113907"],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":1.6041,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.82008619,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"26","issue":"3","first_page":"1192","last_page":"1209"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/whistleblowing-intention","display_name":"whistleblowing intention","score":0.9890000224113464},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.6460000276565552},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8690000176429749},{"id":"https://openalex.org/keywords/theory-of-planned-behavior","display_name":"theory of planned behavior","score":0.7289999723434448},{"id":"https://openalex.org/keywords/attitudes","display_name":"attitudes","score":0.7239999771118164},{"id":"https://openalex.org/keywords/subjective-norms","display_name":"subjective norms","score":0.9909999966621399},{"id":"https://openalex.org/keywords/perceived-behavioral-control","display_name":"perceived behavioral control","score":1.0},{"id":"https://openalex.org/keywords/gender-differences","display_name":"gender differences","score":0.7979999780654907},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8730000257492065}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.7901999950408936},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5742999911308289},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.5479999780654907},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5198000073432922},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.51419997215271},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.4106000065803528},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.40689998865127563},{"id":"https://openalex.org/C89785696","wikidata":"https://www.wikidata.org/wiki/Q2290753","display_name":"Theory of planned behavior","level":3,"score":0.40529999136924744},{"id":"https://openalex.org/C75630572","wikidata":"https://www.wikidata.org/wiki/Q538904","display_name":"Applied psychology","level":1,"score":0.39489999413490295},{"id":"https://openalex.org/C2778967200","wikidata":"https://www.wikidata.org/wiki/Q22813086","display_name":"Perceived control","level":2,"score":0.37439998984336853},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.36239999532699585},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3156999945640564},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.3068000078201294},{"id":"https://openalex.org/C110131835","wikidata":"https://www.wikidata.org/wiki/Q1153659","display_name":"Self-efficacy","level":2,"score":0.29019999504089355},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.2721000015735626}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.18196/jai.v26i3.25171","doi":"https://doi.org/10.18196/jai.v26i3.25171","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v26i3.25171","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/25171/12053","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},{"id":"pmh:oai:journal.umy.ac.id:article/25171","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/25171","pdf_url":null,"source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:c3378391b39e4ba48746a5a06fabd4fe","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/c3378391b39e4ba48746a5a06fabd4fe","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Investment, Vol 26, Iss 3, Pp 1192-1209 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18196/jai.v26i3.25171","doi":"https://doi.org/10.18196/jai.v26i3.25171","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v26i3.25171","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/25171/12053","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651},{"display_name":"Gender equality","id":"https://metadata.un.org/sdg/5","score":0.6025999784469604}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7123338540.pdf","grobid_xml":"https://content.openalex.org/works/W7123338540.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W957206343","https://openalex.org/W1758936227","https://openalex.org/W1983343022","https://openalex.org/W2034622082","https://openalex.org/W2060230887","https://openalex.org/W2079605905","https://openalex.org/W2080543064","https://openalex.org/W2084772351","https://openalex.org/W2138934348","https://openalex.org/W2176529000","https://openalex.org/W2507857041","https://openalex.org/W2581955113","https://openalex.org/W2606173778","https://openalex.org/W2792419023","https://openalex.org/W2795084918","https://openalex.org/W2802109230","https://openalex.org/W2883567165","https://openalex.org/W2890355466","https://openalex.org/W2917417775","https://openalex.org/W3003721238","https://openalex.org/W3008639962","https://openalex.org/W3033905790","https://openalex.org/W3081200549","https://openalex.org/W3090488905","https://openalex.org/W3095922355","https://openalex.org/W3150732851","https://openalex.org/W3152668708","https://openalex.org/W3156563122","https://openalex.org/W3195816931","https://openalex.org/W3211041425","https://openalex.org/W4205445214","https://openalex.org/W4280508849","https://openalex.org/W4400688894","https://openalex.org/W4405105754"],"related_works":["https://openalex.org/W4404853128","https://openalex.org/W2949292259","https://openalex.org/W3210174558","https://openalex.org/W4411043255","https://openalex.org/W7220560950","https://openalex.org/W2782015855","https://openalex.org/W2917540501","https://openalex.org/W4400591717","https://openalex.org/W4315693928","https://openalex.org/W3045715883"],"abstract_inverted_index":{"Research":[0],"aims:":[1],"This":[2,105],"study":[3,106],"aims":[4],"to":[5,145,190],"investigate":[6],"the":[7,41,93,108,162],"impact":[8],"of":[9,47,102,161],"Attitudes,":[10,26,73],"Subjective":[11,27,74],"Norms,":[12,28,75],"Perceived":[13,29,77],"Behavioral":[14,30,78],"Control,":[15,31],"and":[16,32,58,76,119,142,149,177,187],"Gender":[17,33,85],"on":[18,111],"Whistleblowing":[19,38,154],"Intentions":[20],"among":[21,116],"auditors.Design/Methodology/Approach:":[22],"The":[23,44,69,130],"research":[24,110,182],"uses":[25],"as":[34,40,174],"independent":[35],"variables,":[36,164],"with":[37,98],"Intention":[39],"dependent":[42],"variable.":[43],"sample":[45],"consists":[46],"202":[48],"auditors":[49],"working":[50],"at":[51],"Public":[52],"Accounting":[53],"Firms":[54],"(PAF)":[55],"in":[56,113,136],"East":[57],"South":[59],"Jakarta.":[60],"Data":[61],"were":[62],"analyzed":[63],"using":[64],"SmartPLS":[65],"version":[66],"4.0.93.Research":[67],"findings:":[68],"results":[70],"show":[71],"that":[72,166],"Control":[79],"positively":[80],"influence":[81,95],"whistleblowing":[82,96,112,127,147],"intentions.":[83],"However,":[84],"does":[86],"not":[87],"have":[88],"a":[89],"significant":[90],"effect.":[91],"Collectively,":[92],"variables":[94,186],"intentions,":[97],"an":[99],"adjusted":[100],"R-square":[101],"32.10%.Theoretical":[103],"Contribution/Originality:":[104],"expands":[107],"limited":[109],"Indonesia,":[114],"particularly":[115],"external":[117],"auditors,":[118],"provides":[120],"empirical":[121],"evidence":[122],"concerning":[123],"behavioral":[124,193],"factors":[125,172],"influencing":[126],"intentions.Practitioner/Policy":[128],"implication:":[129],"findings":[131],"offer":[132],"guidance":[133],"for":[134],"organizations":[135],"developing":[137],"effective":[138],"training,":[139],"internal":[140],"policies,":[141],"reporting":[143],"systems":[144],"strengthen":[146],"culture":[148],"support":[150],"fraud":[151],"prevention.Research":[152],"limitation/Implication:":[153],"intentions":[155],"are":[156],"explained":[157],"by":[158,170],"only":[159],"32.10%":[160],"tested":[163],"indicating":[165],"67.90%":[167],"is":[168],"influenced":[169],"other":[171],"such":[173],"religiosity,":[175],"professionalism,":[176],"perceived":[178],"good":[179],"governance.":[180],"Future":[181],"should":[183],"include":[184],"additional":[185],"larger":[188],"samples":[189],"capture":[191],"broader":[192],"dynamics.":[194]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-01-14T00:00:00"}