• Maheran Zakaria Universiti Teknologi MARA Kelantan
  • Normah Omar Universiti Teknologi MARA, Shah Alam
  • Ida Rosnidah Universitas Swadaya Gunung Jati, Cirebon.
  • Hasnun Anip Bustaman Universiti Teknologi MARA, Kelantan
  • Siti Nurhadiyati Universities Swadaya Gunung Jati, Cirebon


Whistleblowing has been worldwide accepted as one of effective internal controls to prevent corruptions. Nurturing whistleblowing in workplace is expected to accelerate integrity specifically among public officials. Intrigued by its attributes and emulating Planned Behavioural Theory, the objective of this study is to examine attitude, subjective norms and perceived behavioral as predictors of whistle blow intentions. The intentions to whistle blow were assessed in two contexts namely internal and external. A total of 300 questionnaire were randomly e-mailed to public officials of a public institution in Cirebon province, West Java, Indonesia. From this amount, 152 officials responded, accounted for 50.7 percent rate of response. Partial Least Square (PLS) version 3 of Structural equation modelling (SEM) was used to analyse the data. Results indicated that attitude and subjective norms were significant predictors of both internal and external whistleblowing intentions.  However, none of the whistleblowing intentions were related to perceived behavioral controls. The discoveries contribute beneficial insights for policy makers, government, academic fraternities and the like in the area, that positive attitude and support from referent groups will trigger ones to openness, transparency and thus are more likely to influence their intentions to whistle blow. Hence, implementing whistleblowing practices in public institutions will enhance the public’s perceptions on the integrity of Indonesian public sectors and impetus the country towards a corrupt free nation.
Dec 28, 2020
How to Cite
ZAKARIA, Maheran et al. ADOPTING PLANNED BEHAVIOURAL THEORY IN PREDICTING WHISTLEBLOWING INTENTIONS OF INDONESIAN PUBLIC OFFICIALS. Management & Accounting Review (MAR), [S.l.], v. 19, n. 3, dec. 2020. ISSN 2550-1895. Available at: <>. Date accessed: 28 nov. 2022. doi: