TESTING BYSTANDER EFFECT ON WHISTLEBLOWING

This research aims to examine and analyze the factors that influence the intention to do whistleblowing based on the bystander effect theory, which includes diffusion of responsibility, social influence, and evaluation apprehension. This research used a quantitative approach. The data used was primary data. Data was collected by distributing questionnaires to 84 respondents who were final semester students of the Accounting Department, Faculty of Economics and Business, Hasanuddin University. Multiple linear regression analysis was used as the analytical method. The results revealed that partially the diffusion of responsibility and evaluation apprehension had a negative and significant effect on the intention to whistleblowing, while social influence did not affect the intention to whistleblowing. Simultaneously, the diffusion of responsibility, social influence, and evaluation apprehension affected the intention to whistleblowing.