Pengaruh Iklim Etika Organisasi, Locus of Control dan Keseriusan Pelanggaran terhadap Niat Mahasiswa dalam Melakukan Whistleblowing pada Kecurangan Akademik (Studi pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta)

Whistleblowing requires courage and great responsibility when someone will reveal violations involving ethics as an accountant. This study aims to determine the influence of organizational ethical climate, locus of control, and the seriousness of violations of student intentions in conducting whistleblowing on academic cheating. The sample selection method uses convenience sampling for 2017 accounting students at the Faculty of Economics and Business, Muhammadiyah University, Surakarta. The results of this study indicate that the seriousness of the violation affects the intention of conducting whistleblowing on academic cheating. While the organizational ethics climate and locus of control do not affect whistleblowing intentions on academic fraud