| Summary: | 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.
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