Determinants of whistleblowing intentions in accounting students: the moderating roles of religiosity and locus of control

Authors

  • Anna Aletheia Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
  • Endah Susilowati Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

DOI:

https://doi.org/10.37631/ebisma.v7i1.2327

Keywords:

Professional Commitment, Whistleblowing Intention, Religiosity, Locus of Control

Abstract

The purpose of this study is to examine and demonstrate the influence of professional commitment on the intention to engage in whistleblowing, moderated by religiosity and locus of control. The data used in this study were quantitative, collected via a questionnaire distributed to students in the Accounting program at state university in Surabaya, class of 2022. The data analysis technique used in this stud was Partial Least Squares (PLS) with the assistance of WarpPLS 8.0 software. The results of this study indicate that professional commitment has a positive effect on an individual’s intention to engage in whistleblowing, while religiosity and locus of control have a negative effect, thereby weakening the relationship between professional commitment and whistleblowing intention. This proves that students in the Accounting program at State Universities in Surabaya have a high level of professional commitment, which encourages them to have the courage to report instances of fraud occurring on campus. whistleblowing intentions, as well as the moderating effects of religiosity and locus of control on the influence of professional commitment on whistleblowing intentions.

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Published

2026-06-02

Issue

Vol.7, No.1 (2026): June 2026

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Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.