Tujuan penelitian ini adalah untuk menemukan bukti empiris mengenai pengaruh penalaran moral, sikap, norma subyektif dan persepsi kontrol perilaku terhadap whistleblowing intention. Penelitian ini menggunakan survei pada auditor internal Badan Pengawas Keuangan dan Pembangunan Daerah Istimewa Yogyakarta dengan teknik pengambilan sampel menggunakan non probability sampling yaitu convenience sampling. Hasil pengujian dengan menggunakan regresi linear berganda menunjukkan bahwa penalaran moral dan persepsi kontrol perilaku tidak berpengaruh signifikan terhadap whistleblowing intention. Kemudian sikap dan norma subyektif berpengaruh signifikan terhadap whistleblowing intention. Selain itu koefisien determinasi menunjukkan bahwa model penelitian mampu menjelaskan whistleblowing intention sebesar 77%.

The study aims at finding empirical evidence of the effect of moral reasoning, attitude, and subjective norms and perceived behavior control on whistle blowing intention. It uses survey method of the internal auditor of the BPKP of the provincial offices of the Special District of Yogyakarta with nonprobability sampling technique, which is convenience sampling. The results of the multiple linear regressions show that the moral reasoning and the perceived behavior control do not have any significant effect on the whistle blowing intention, while the attitude and the subjective norms have significant effect on the whistle blowing intention. Additionally, the determination coefficient of 77% shows that the model of the study is able to explain the whistle blowing intention.

Kata Kunci : Penalaran moral, Theory Planned Behavior, Whistleblowing Intention