Agung Yulianto | Universitas Swadaya Gunung Jati Cirebon (original) (raw)

Papers by Agung Yulianto

Research paper thumbnail of Exploring Intention to Use E-Government: The Role of Technology Acceptance Model with Self-Efficacy and System Quality

Intelligent Computing and Innovation on Data Science

Research paper thumbnail of Religiusitas, Norma Subjektif dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak

Jurnal Kajian Akuntansi

Taxpayer compliance is one of the factors that the Government has considered in an effort to impr... more Taxpayer compliance is one of the factors that the Government has considered in an effort to improve state revenue. The low level of taxpayer compliance is important to be examined, so the study aims to analyse the influence of religiousity, subjective norms and perception of government expenditure on taxpayer compliance. The selection of samples on this study simple random sampling technique and obtained 100 respondents as a sample. The data used is taxpayer compliance data during the year 2018 in KPP Tegal. The data analysis method used in this study was multiple linear regression. Prior to the use of regression analysis, the classical assumption test was carried out, which included test normality, multicolinearity test, and heteroskedastisity test. The results of this study show that in partial religousity, and the perception of government expenditure have no effect on taxpayer compliance, but the subjective norm affects taxpayers ' compliance

Research paper thumbnail of Peran Mekanisme Corporate governance dalam Penentuan Leverage Perusahaan Pertambangan di Indonesia

Jurnal Kajian Akuntansi

The decision of capital structure is one of the strategic policies that must be considered by the... more The decision of capital structure is one of the strategic policies that must be considered by the management of the company, where the alternative source of funding taken can benefit the company. The purpose of this article is to test how the role of corporate governance mechanism includes board size and audit committee in determining the debt level of the mining company. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2012-2015. The data analysis technique used in this study is a regression analysis that begins with a classic assumption test. The study shows that the board size affects leverage, while the Audit Committee does not affect leverage. This result means that the board size is effective in corporate policy, especially with regards to the company's capital structure decisions. But on the other hand, monitoring of the audit committee can be said to be quite effective so that the company does not take any policy that will affect the over-levered condition. The impact of the research is that the company can optimize the decision of capital structure, especially in the determination of the portion of external funding source in the form of debt, so that it can avoid the default debt condition and it increases company value.

Research paper thumbnail of Dilema Etis Pada Calon Auditor: Sebuah Eksperimen

Jurnal Akuntansi Indonesia

The ethical dilemma is a condition often encountered by a person when engaged in a relationship t... more The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed ...

Research paper thumbnail of Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit

Jurnal Kajian Akuntansi

Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into ... more Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budgetary in the General Hospital of Cirebon. This study was conducted at 5 public hospitals in Cirebon and by using judgment sampling method obtained 60 respondents as samples. The data analysis techniques in this study use multiple linear regression. Before using regression analysis, the test was carried out in advance, which included the validity and realibnility test and the classical assumption test, which included the test of normality, multicollinearity test, and heteroskedasticity test. Results of the study showed that a partial participation in budget and budget emphasis affected the slack budgetary.

Research paper thumbnail of Pengaruh Return on Equity, Net Profit Margin dan Ukuran Perusahaan Terhadap underpricing

Jurnal Kajian Akuntansi

One of the ways the company to develop its business, namely by means of expansion by making an I... more One of the ways the company to develop its business, namely by means of expansion by making an Initial Public Offering (IPO). Interesting phenomenon at the time the company did an Initial Public Offering is the phenomenon of Underpricing. The phenomenon of underpricing is a phenomenon where the stock price is offered at the primary market is lower compared to the price of the stock when it was trading in the secondary market. The purpose of this study was to analyze the influence of Return On Equity (ROE), the Net Profit Margin (NPM) and the size of the company (Firm Size) of underpricing. The population in this research is the company that did the Initial Public Offering (IPO) in BEI 2013-2016 year. The selection of the sample in this study using a purposive sampling method and retrieved 54 samples of 82 companies who are doing an initial public offering in BEI 2013-2016 year. Methods of data analysis using multiple linear regression. The results of penenlitian showed that the Ret...

Research paper thumbnail of Peringkat Obligasi Ditinjau dari Produktivitas dan Penerapan Corporate Governance Perception Index (CGPI)

Jurnal Kajian Akuntansi

This research objective is to analyze the effect of productivity and the corporate governance per... more This research objective is to analyze the effect of productivity and the corporate governance perception index (CGPI) implementation on bond rating of company which listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The research object used publishing company bonds registered in IDX during the period of the study. The research population used corporate bonds registered in IDX during years of research. The sample determination used nonprobability sampling method by purposive sampling, sample criteria in the determination of research are publishing company bonds in IDX which have a CGPI score from IICG and corporate bonds in the IDX ranked by PT PEFINDO. The number of sample specified criteria were 39 samples. Research method using ordinal logistic regression analysis. Based on the research result, the productivity proxied by asset turnover has no effect on the rating of the bonds, and the corporate governance perception index (CGPI) implementation proxied by the CGPI scor...

Research paper thumbnail of Peran Karakteristik Perusahaan Dan Corporate Governance Dalam Keputusan Pendanaan Perusahaan Pertambangan

Jurnal Kajian Akuntansi

The funding decision represents important things that need to be considered by a manager when spe... more The funding decision represents important things that need to be considered by a manager when specify the portion of the company's capital structure that comes from internal funding sources as well as external funding sources. Therefore, this study aims to test empirically the influence the characteristics of the company that are measured by tangibility and profitability as well as the mechanisms of corporate governance that are measured by the board of directors and the independent commissioners in the determination of the company's capital structure. This research is based on the Pecking Order Theory that examines the hierarchy of corporate funding. This research was conducted on the mining company listings in BEI 2012-2015 year period with as many as 138 companies sample. Data analysis in this study using multiple regression analysis that was previously tested with classical assumptions. Hypothesis testing is done through t-Test. The results showed that tangibility, profitability, the board of directors and the independent commissioners have no effect on the decision of the company's funding.

Research paper thumbnail of Factors Contributing to E-Government Adoption in Indonesia-An Extended of Technology Acceptance Model with Trust: A Conceptual Framework

E-Government is an administration framework dependent on correspondence innovation and plans to i... more E-Government is an administration framework dependent on correspondence innovation and plans to improve the nature of administration forms from government organizations to the general population through online administrations. The Republic of Indonesia is a part of the ASEAN country that needs improvement of E-Government execution because it is still low and under the country of Singapore, Malaysia, Brunei Darussalam, Thailand, the Philippines, and Vietnam. The low-level of E-Government employment in the Republic of Indonesia needs to be examined by analyzing Internet usage penetration and identifying the cause of low E-Government adoption in the Republic of Indonesia. E-Government becomes an exciting issue in improving good governance, and this study will discuss the conceptual model in supporting E-Government’s appropriation in the Republic of Indonesia. This paper explores the technology acceptance model (TAM) and the role of trust in creating the interest of citizens to practice E-Government”

Research paper thumbnail of Peran Karakteristik Perusahaan dan Mekanisme Corporate Governance terhadap Pengungkapn Corporate Social Responsibility

Prosiding Seminar Nasional Kebangkitan Teknologi Nasional, 2015

Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap ... more Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap pengungkapan Corporate Social Responsibility. Konsep triple bottom line (people, planet, profit) merupakan hal penting yang harus diperhatikan oleh perusahaan dalam menjalankan operasionalnya. Beberapa faktor yang mempengaruhi pengungkapan CSR antara lain ukuran perusahaan, profitabilitas, dewan komisaris dan komite audit. Obyek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang listing di Bursa Efek Indonesia (BEI) periode 2012 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Hasil analisis data menunjukkan bahwa semua variabel yang digunakan dalam penelitian ini telah memenuhi ketentuan dalam uji asumsi klasik. Penelitian ini membuktikan bahwa ukuran perusahaan berpengaruh negatif terhadap pengungkapan CSR, dewan komisaris berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan profitabilitas dan komite audit tidak berpengaruh terhadap pengungkapan CSR.
Kata kunci : ukuran perusahaan, profitabilitas, dewan komisaris, komite audit, pengungkapan CSR

Research paper thumbnail of Pengaruh Board Size Institusional Investor Tangibility dan Profitabilitas Terhadap Leverage

Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, y... more Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, yaitu menekankan pada keputusan sumber dana yang akan dipilih oleh perusahaan dan ditentukan oleh dewan direksi sebagai pengambil keputusan. Struktur modal didefinisikan sebagai proporsi sumber pendanaan perusahaan yang berasal dari modal internal maupun modal eksternal. Beberapa faktor yang mempengaruhi struktur modal antara lain board size, institutional investor, tangibility dan profitabilitas. Obyek penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) periode 2010 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Sebelum melakukan analisis regresi berganda dilakukan uji aumsi klasik, yaitu meliputi uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Penelitian ini membuktikan bahwa board size berpengaruh negatif terhadap leverage, tangibility berpengaruh positif terhadap leverage, sedangkan institutional investor dan profitabilitas tidak berpengaruh terhadap leverage.

Research paper thumbnail of Intensitas Mahasiswa Akuntansi Untuk Melakukan Blow up Kecurangan Pelaporan Keuangan sebuah eksperimen

Prosiding "ASEAN Economic Community 2015 : Lust or Trust?", 2014

Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To bec... more Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To become a whistleblower, a person would have to understand the consequences that will be inflicted on those actions. Whistleblowing is considered as one of the systems that are effective in uncovering fraud occurring within an entity. Some of the factors considered by a person when going on whistleblowing was a suggestion from a friend, a moral obligation, personal finance costs and consequences incurred. Therefore, this study aims to examine the factors that affect the intensity of accounting students to blow the fraudulent financial reporting based on the Theory of Planned Behavior. This study was conducted on accounting students at the Faculty of Economics Unswagati who have been through the course of business ethics and accounting profession, as many as 150 students. Through experiments with illustrative cases related to fraud, the students were asked to give the perception of the intensity to be a whistleblower. Data analysis techniques used in this study using multiple regression analysis. The results showed that the suggestion of a friend, moral obligation and personal finance costs have significant negative effect on the student’s intensity to do whistleblowing. While the consequences has significant positive effect on the student’s intensity to do whistleblowing.

Keywords: whistleblowing, the suggestion of a friend, a moral obligation, personal finance costs ,the consequences, fraudulent financial reporting and Theory of Planned Behavior

Research paper thumbnail of Exploring Intention to Use E-Government: The Role of Technology Acceptance Model with Self-Efficacy and System Quality

Intelligent Computing and Innovation on Data Science

Research paper thumbnail of Religiusitas, Norma Subjektif dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak

Jurnal Kajian Akuntansi

Taxpayer compliance is one of the factors that the Government has considered in an effort to impr... more Taxpayer compliance is one of the factors that the Government has considered in an effort to improve state revenue. The low level of taxpayer compliance is important to be examined, so the study aims to analyse the influence of religiousity, subjective norms and perception of government expenditure on taxpayer compliance. The selection of samples on this study simple random sampling technique and obtained 100 respondents as a sample. The data used is taxpayer compliance data during the year 2018 in KPP Tegal. The data analysis method used in this study was multiple linear regression. Prior to the use of regression analysis, the classical assumption test was carried out, which included test normality, multicolinearity test, and heteroskedastisity test. The results of this study show that in partial religousity, and the perception of government expenditure have no effect on taxpayer compliance, but the subjective norm affects taxpayers ' compliance

Research paper thumbnail of Peran Mekanisme Corporate governance dalam Penentuan Leverage Perusahaan Pertambangan di Indonesia

Jurnal Kajian Akuntansi

The decision of capital structure is one of the strategic policies that must be considered by the... more The decision of capital structure is one of the strategic policies that must be considered by the management of the company, where the alternative source of funding taken can benefit the company. The purpose of this article is to test how the role of corporate governance mechanism includes board size and audit committee in determining the debt level of the mining company. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2012-2015. The data analysis technique used in this study is a regression analysis that begins with a classic assumption test. The study shows that the board size affects leverage, while the Audit Committee does not affect leverage. This result means that the board size is effective in corporate policy, especially with regards to the company's capital structure decisions. But on the other hand, monitoring of the audit committee can be said to be quite effective so that the company does not take any policy that will affect the over-levered condition. The impact of the research is that the company can optimize the decision of capital structure, especially in the determination of the portion of external funding source in the form of debt, so that it can avoid the default debt condition and it increases company value.

Research paper thumbnail of Dilema Etis Pada Calon Auditor: Sebuah Eksperimen

Jurnal Akuntansi Indonesia

The ethical dilemma is a condition often encountered by a person when engaged in a relationship t... more The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed ...

Research paper thumbnail of Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit

Jurnal Kajian Akuntansi

Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into ... more Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budgetary in the General Hospital of Cirebon. This study was conducted at 5 public hospitals in Cirebon and by using judgment sampling method obtained 60 respondents as samples. The data analysis techniques in this study use multiple linear regression. Before using regression analysis, the test was carried out in advance, which included the validity and realibnility test and the classical assumption test, which included the test of normality, multicollinearity test, and heteroskedasticity test. Results of the study showed that a partial participation in budget and budget emphasis affected the slack budgetary.

Research paper thumbnail of Pengaruh Return on Equity, Net Profit Margin dan Ukuran Perusahaan Terhadap underpricing

Jurnal Kajian Akuntansi

One of the ways the company to develop its business, namely by means of expansion by making an I... more One of the ways the company to develop its business, namely by means of expansion by making an Initial Public Offering (IPO). Interesting phenomenon at the time the company did an Initial Public Offering is the phenomenon of Underpricing. The phenomenon of underpricing is a phenomenon where the stock price is offered at the primary market is lower compared to the price of the stock when it was trading in the secondary market. The purpose of this study was to analyze the influence of Return On Equity (ROE), the Net Profit Margin (NPM) and the size of the company (Firm Size) of underpricing. The population in this research is the company that did the Initial Public Offering (IPO) in BEI 2013-2016 year. The selection of the sample in this study using a purposive sampling method and retrieved 54 samples of 82 companies who are doing an initial public offering in BEI 2013-2016 year. Methods of data analysis using multiple linear regression. The results of penenlitian showed that the Ret...

Research paper thumbnail of Peringkat Obligasi Ditinjau dari Produktivitas dan Penerapan Corporate Governance Perception Index (CGPI)

Jurnal Kajian Akuntansi

This research objective is to analyze the effect of productivity and the corporate governance per... more This research objective is to analyze the effect of productivity and the corporate governance perception index (CGPI) implementation on bond rating of company which listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The research object used publishing company bonds registered in IDX during the period of the study. The research population used corporate bonds registered in IDX during years of research. The sample determination used nonprobability sampling method by purposive sampling, sample criteria in the determination of research are publishing company bonds in IDX which have a CGPI score from IICG and corporate bonds in the IDX ranked by PT PEFINDO. The number of sample specified criteria were 39 samples. Research method using ordinal logistic regression analysis. Based on the research result, the productivity proxied by asset turnover has no effect on the rating of the bonds, and the corporate governance perception index (CGPI) implementation proxied by the CGPI scor...

Research paper thumbnail of Peran Karakteristik Perusahaan Dan Corporate Governance Dalam Keputusan Pendanaan Perusahaan Pertambangan

Jurnal Kajian Akuntansi

The funding decision represents important things that need to be considered by a manager when spe... more The funding decision represents important things that need to be considered by a manager when specify the portion of the company's capital structure that comes from internal funding sources as well as external funding sources. Therefore, this study aims to test empirically the influence the characteristics of the company that are measured by tangibility and profitability as well as the mechanisms of corporate governance that are measured by the board of directors and the independent commissioners in the determination of the company's capital structure. This research is based on the Pecking Order Theory that examines the hierarchy of corporate funding. This research was conducted on the mining company listings in BEI 2012-2015 year period with as many as 138 companies sample. Data analysis in this study using multiple regression analysis that was previously tested with classical assumptions. Hypothesis testing is done through t-Test. The results showed that tangibility, profitability, the board of directors and the independent commissioners have no effect on the decision of the company's funding.

Research paper thumbnail of Factors Contributing to E-Government Adoption in Indonesia-An Extended of Technology Acceptance Model with Trust: A Conceptual Framework

E-Government is an administration framework dependent on correspondence innovation and plans to i... more E-Government is an administration framework dependent on correspondence innovation and plans to improve the nature of administration forms from government organizations to the general population through online administrations. The Republic of Indonesia is a part of the ASEAN country that needs improvement of E-Government execution because it is still low and under the country of Singapore, Malaysia, Brunei Darussalam, Thailand, the Philippines, and Vietnam. The low-level of E-Government employment in the Republic of Indonesia needs to be examined by analyzing Internet usage penetration and identifying the cause of low E-Government adoption in the Republic of Indonesia. E-Government becomes an exciting issue in improving good governance, and this study will discuss the conceptual model in supporting E-Government’s appropriation in the Republic of Indonesia. This paper explores the technology acceptance model (TAM) and the role of trust in creating the interest of citizens to practice E-Government”

Research paper thumbnail of Peran Karakteristik Perusahaan dan Mekanisme Corporate Governance terhadap Pengungkapn Corporate Social Responsibility

Prosiding Seminar Nasional Kebangkitan Teknologi Nasional, 2015

Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap ... more Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap pengungkapan Corporate Social Responsibility. Konsep triple bottom line (people, planet, profit) merupakan hal penting yang harus diperhatikan oleh perusahaan dalam menjalankan operasionalnya. Beberapa faktor yang mempengaruhi pengungkapan CSR antara lain ukuran perusahaan, profitabilitas, dewan komisaris dan komite audit. Obyek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang listing di Bursa Efek Indonesia (BEI) periode 2012 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Hasil analisis data menunjukkan bahwa semua variabel yang digunakan dalam penelitian ini telah memenuhi ketentuan dalam uji asumsi klasik. Penelitian ini membuktikan bahwa ukuran perusahaan berpengaruh negatif terhadap pengungkapan CSR, dewan komisaris berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan profitabilitas dan komite audit tidak berpengaruh terhadap pengungkapan CSR.
Kata kunci : ukuran perusahaan, profitabilitas, dewan komisaris, komite audit, pengungkapan CSR

Research paper thumbnail of Pengaruh Board Size Institusional Investor Tangibility dan Profitabilitas Terhadap Leverage

Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, y... more Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, yaitu menekankan pada keputusan sumber dana yang akan dipilih oleh perusahaan dan ditentukan oleh dewan direksi sebagai pengambil keputusan. Struktur modal didefinisikan sebagai proporsi sumber pendanaan perusahaan yang berasal dari modal internal maupun modal eksternal. Beberapa faktor yang mempengaruhi struktur modal antara lain board size, institutional investor, tangibility dan profitabilitas. Obyek penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) periode 2010 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Sebelum melakukan analisis regresi berganda dilakukan uji aumsi klasik, yaitu meliputi uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Penelitian ini membuktikan bahwa board size berpengaruh negatif terhadap leverage, tangibility berpengaruh positif terhadap leverage, sedangkan institutional investor dan profitabilitas tidak berpengaruh terhadap leverage.

Research paper thumbnail of Intensitas Mahasiswa Akuntansi Untuk Melakukan Blow up Kecurangan Pelaporan Keuangan sebuah eksperimen

Prosiding "ASEAN Economic Community 2015 : Lust or Trust?", 2014

Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To bec... more Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To become a whistleblower, a person would have to understand the consequences that will be inflicted on those actions. Whistleblowing is considered as one of the systems that are effective in uncovering fraud occurring within an entity. Some of the factors considered by a person when going on whistleblowing was a suggestion from a friend, a moral obligation, personal finance costs and consequences incurred. Therefore, this study aims to examine the factors that affect the intensity of accounting students to blow the fraudulent financial reporting based on the Theory of Planned Behavior. This study was conducted on accounting students at the Faculty of Economics Unswagati who have been through the course of business ethics and accounting profession, as many as 150 students. Through experiments with illustrative cases related to fraud, the students were asked to give the perception of the intensity to be a whistleblower. Data analysis techniques used in this study using multiple regression analysis. The results showed that the suggestion of a friend, moral obligation and personal finance costs have significant negative effect on the student’s intensity to do whistleblowing. While the consequences has significant positive effect on the student’s intensity to do whistleblowing.

Keywords: whistleblowing, the suggestion of a friend, a moral obligation, personal finance costs ,the consequences, fraudulent financial reporting and Theory of Planned Behavior