Persepsi Mahasiswa Akuntansi Tentang Niat untuk Melakukan Tindakan Whistleblowing (Studi Empiris Pada Mahasiswa Pascasarjana Akuntansi Angkatan 2019-2020 Universitas Muhammadiyah Surakarta)

This study aims to analyze the perception of master of accounting students about the intention to do Whistleblowing. The independent variables used in this study are Subjective Norm Perception, Attitude to Behavior, Perception of Behavior Control, Ethical Environment and Machiavellian Nature while Intention as dependent variable. This research was designed using a questionnaire to collect the information needed. The population in this study is Masters students of Accounting Study Program of Muhammadiyah University of Surakarta which currently amounts to 63 students. The sampling technique in this study uses total sampling which does not provide equal opportunities or opportunities for each member of the population to be selected into a research sample. The number of samples is 63 respondents. The data analysis model used is multiple linear regression models using SPSS test equipment. The results showed that variable Perception of Subjective Norms and Machiavellian Nature influenced the Intention to do Whistleblowing while the variable Attitudes Towards Behavior, Perception of Behavior Control and Ethical Environment had no effect on the Intention to conduct Whistleblowing