THE EFFECT OF PROFESSIONAL COMMITMENT, ATTITUDE, SUBJECTIVE NORMS AND PERCEIVED BEHAVIOR CONTROL ON WHISTLE BLOWING INTENTION

The purpose of this paper are to examines the impact of professional commitment, attitude, subjective norms and perceived behavior control on whistle blowing intention. The paper uses primary data with survey method. The sample used was internal auditor (the government inspectorate) in the province of North Sumatra. SPSS was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. Findings revealed that commitment professional do not have any significant effect on the whistle blowing intention, while the attitude, the subjective norms and perceived behavior control have a significant effect on the whistle blowing intention. Based on this research, we expected to provide input to the government inspectorate.