Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior

This study aims to examine the factors in Theory Planned of Behavior (TPB) on whistleblowing intentions students and accounting professionals. The used an online survey method with a sample 142, 84 were 58 In addition, also compares between Research data analyzed using path analysis (SEM-PLS). results showed that subjective norms strong factor predicting professionals both through internal external channels, while attitudes towards only proven not for channels. Furthermore, perceived behavioral control has significant effect channels no there differences but two groups channels.
 Keywords: Whistleblowing Intention, Accounting Students, Professionals, Behavior.