Daftar Pustaka. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50,

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1 Daftar Pustaka Ahmad, S. A., Smith, M., Ismail, Z., & Yunos, R. M. (2011). Internal whistleblowing intentions: Influence of internal auditors' demographic and individual factors. Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, Arnold, D. F., & Ponemon, L. A. (1991). Internal auditors perceptions of whistle blowing and the influence of moral reasoning: An experiment auditing. A Journal of Practice and Theory, 10, Bandura, A. (1982). Self efficacy mechanism in human agency. American Psychologist, 37(2), Barnett, T., & Vaicys, C. (2000). The moderating effect of individuals' perceptions of ethical work climate on ethical judgments and behavioral intentions. Journal of Business ethics, 27, Barnett, T., Bass, K., Brown, G., & Hebert, F. J. (1998). Ethical ideology and the ethical judgments of marketing professionals. Journal of Business Ethics, 17, Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), Beu, D., & Buckley, M. R. (2001). The hypothesized relationship between accountability and ethical behavior. Journal of Business Ethics, 34, Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader-member exchange on whistleblowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103, Blau, G. J. (1987). Locus of control as a potential moderator of the turnover process. Journal of Occupational Psychology, 60, Chan, S. Y., & Leung, P. (2006). The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity. Managerial Auditing Journal, 21(4), Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, 17(16),

2 Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, Vol 17, Chiu, R. K. (2002). Ethical judgement, locus of control, and whistleblowing intention: A case study of Mainland Chinese MBA students. Managerial Auditing Journal, 17, Chiu, R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43, Cleek, M. A., & Leonard, S. L. (1998). Can corporate codes of ethics influence behavior? Journal of Business Ethics, 16, Cohen, J. R., Pant, L. W., & Sharp, D. J. (2001). An examination of differences in ethical decision making between Canadian business students and Accounting professionals. Journal of Business Ethics, 30(4), Cooper, D. R., & Schindler, P. S. (2011). Business Research Methods, Eleventh Edition. New York, NY: McGraw Hill. Dalton, D. W. (2010). A more comprehensive whistleblower model: An expansion of the Schultz et al., (1993) model. A Dissertation In Business Administration-Accounting. Davis, M. (1989). Avoiding the tragedy of whistle-blowing. Business and Profesional Ethics Journal, 8(4), Dworkin, T. M., & Near, J. P. (1997). A better statutory approach to whistle blowing. Business Ethics Quarterly, 7(1), Eaton, & Akers, M. D. (2007). Whistleblowing and good governance. The CPA Journal, 77(6), Elias, R. Z. (2008). Auditing students' professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3). Ellis, S., & Arieli, S. (1999). Predicting intentions to report administrative and disciplinary infractions: Applying the reasoned action model. Human Relations, 52(7), Elliston, F. A. (1982, Aug). Anonymity and whistleblowing. Journal of Business Ethics, I(3), Ensiklopedia Nasional Indonesia. (1989). Jakarta: PT Cipta Adi Pustaka. Forte, A. (2005). Locus of control and the moral reasoning of managers. Journal of Business Ethics, 58,

3 Fritzsche, D. J. (1997). Business Ethics: A Global and Managerial Perspective. USA: McGraw-Hill. Gudono. (2011). Analisis Data Multivariat. Badan Penerbit Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada. Hair, J. R., Joseph, F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis, Seventh Edition. Pearson Prentice Hall. Harmoko, J. (2003). Penerapan theory of planned behavior untuk perilaku membeli pada konsumen mobil merk Toyota kijang di kota Surakarta. Tesis, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada (Tidak Dipublikasikan). Harvey, P. (2009). Using the theory of planned behavior to predict intent to report crime. Thesis, University of Nevada, Reno. Henik, E. G. (2008). Mad as hell or scared stiff? The effects of value conflict and emotions on potential whistleblowers. Journal of Business Ethics, 80(1), Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures and Organization: Software of The Mind, Intercultural Cooperation and Its Importance For Survival. New York: McGraw Hill. (2013). (2013). Joe, V. C. (1971). Review of the internalization control construct as a personality variable. Psychological Reports, 28, Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue contingent model. Academy of Management Review, 16(2), Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21(1), Kaplan, E. (2001). The international emergence of legal protections for whistleblowers. Journal of Public Inquiry, Kaplan, S., Pany, K., Samuels, J., & Zhang, J. (2009). An examination of the association between gender and reporting intentions for fraudulent financial reporting. Journal of Business Ethics, 87, Kohlberg, L. (1981). Essay in moral development. The philosophy of Moral Development, 1. Lee, J. Y., Heilmann, S. G., & Near, J. P. (2004). Blowing the whistle on sexual harassment: Test of a model of predictors and outcomes. Human Relations, 57, Lembaga Perlindungan Saksi & Korban. (2011). Memahami Whistleblower. 108

4 Lewis, D. (2005). The contents of whistleblowing/confidential reporting procedures in the UK. Employee Relations, 28(1). Lin, C. P., & Ding, C. G. (2003). Modeling information ethics: The joint moderating role of locus of control and job insecurity. Journal of Business Ethics, 48, Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistleblowing: New Zealand evidence. Journal of Business Ethics, 89, Louwers, T. J., Ponemon, L. A., & Radtke, R. R. (1997). Examining accountants ethical behaviour: A review and implication for future research. American Accounting Association. Ma, H. K. (1988). Objective moral judgement in Hongkong, Mainland China, and England. Journal of Cross Culture Psychology, Magnus, J. M., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62: McMahon, J. (2000). The effects of moral development and reinforcement contingencies on ethical decision making. Thesis. Miceli, M. P. (2004). Whistle-blowing research and the insider: Lessons learned and yet to be learned. Journal of Management Inquiry, 13, Miceli, M. P., & Near, J. P. (1984). The relationships among beliefs, organizational position, and whistleblowing status: A discriminant analysis. Academy of Management Journal, 27, Miceli, M. P., & Near, J. P. (2002). What makes whistle-blowers effective? Three field studies. Human Relations, 55(4), Miceli, M. P., Near, J. P., & Schwenk, C. (1991). Who blows the whistle and why? Industrial and Labor Relations Review. Miceli, M. P., Rehg, M., Near, J. P., & Ryan, K. C. (1999). Can laws protect whistleblowers? Result of a naturally occurring field experiment. Work and Occupations, 26, Muawanah, u., & Indriantoro, N. (2001). Perilaku auditor dalam situasi konflik audit: Peran locus of control, komitmen profesi, dan kesadaran etis. Jurnal Riset Akuntansi Indonesia, 4(2), Mudrack, P. E. (1993). An investigation into the acceptability of workplace behaviors of a dubious ethical nature. Journal of Business Ethics, 12,

5 Near, J. P., & Miceli, M. P. (1985, Februari). Organizational dissidence: The case of whistleblowing. Journal of Business Ethics, 4(1), Near, J. P., & Miceli, M. P. (1995). Effective whistle-blowing. The Academy of Management Review, 20(3), Near, J. P., & Miceli, M. P. (2005). Standing up or standing by: What predicts blowing the whistle on organizational wrongdoing? Research in Personnel and Human Resource Management, 24. Neuman, W. L. (2006). Social Research Methods: Qualitative and Quantitative Approaches (6th Edition ed.). Boston: Pearson. Ng, T. W., Sorensen, K. L., & Eby, L., T. (2006). Locus of control at work: A meta analysis. Journal of Organizational Behavior, 27, Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior- A survey of South Korean Police Officers. Journal of Businees Ethics, 85, Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the UK. Journal of Business Ethics, 82, Ponemon, L. A. (1992). Ethical reasoning and selection socilization in Accounting. Accounting, Organizations & Society, 17, Priem, R., Worrel, D., Walters, B., & Coalter, T. (1998). Moral judgment and values in a developed and a developing nation: A comparative analysis. Journal of Business Ethics, 17, Ramdhani, N. (2009). Faktor-faktor psikologis yang mempengaruhi penggunaan surat elektronik. Disertasi, Fakultas Psikologi, Universitas Gadjah Mada (Tidak Dipublikasikan). Randall, D. M., & Gibson, A. M. (1991). Ethical decision making in the medical profession: An application of the theory of planned behavior. Journal of Business Ethics, 10, Reidenbach, R. E., & Robin, D. P. (1988). Some initial steps toward improving the measurement of ethical evaluations of marketing activities. Journal of Business ethics, 7(1), Reiss, M. C., & Mitra, K. (1998). The effects of individual difference factors on the acceptability of ethical and unethical workplace behaviors. Journal of Business Ethics, 17, Rest, J. R., Narvaez, S. J., & Bebeau, M. J. (1979). DIT2: Devising and testing a revised instrument of moral judgement. Journal of educational Psychology, 91(4),

6 Richmond, K. (2001). Ethical reasoning, machiavelliian behavior, and gender: The impact on accounting students. Ethical Decision Making, Dissertation. Robertson, C., & Fadil, P. A. (1999). Ethical decision making in multinational organization: A cultural based model. Journal of Business Ethics, 19, Robertson, C., & Fadil, P. A. (1999). Ethical decision making in multinational organization: A culture based model. Journal of Business Ethics, 19, Rothschild, J., & Miethe, T. D. (1999). Whistle-blower disclosures and management retaliation. Work & Occupations, 26(1), Saksena, P. N. (2012). Ethical theories and the incidence of occupational fraud. Advances In Management, 5(10), Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31, Sekaran, U., & Bougie, R. (2010). Research Methods for Business: A Skill Building Approach (Fifth Edition ed.). John Wiley & Sons Ltd. Sigit, S. (2003). Perilaku Organisasional. Yogyakarta: BPFE UST. Simms, R. L., & Keon, T. L. (2000). The influence of organizational expectations on ethical decision making conflict. Journal of Business Ethics, 23, Sims, R. L., & Keenan, J. P. (1998). Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics, 17, Spector, P. E. (1988). Development of the work locus of control scale. Psychological of Occupational Psychology, 61, Stewart, L. P. (1980). Whistleblowing - Implications for organizational communication. Journal of Communication, 30, Tepper, B. J. (2000). Consequences of abusive supervision. Academy of Management Journal, 43 (2), Trevino, L. K. (1986). Ethical decision making in organizations: A person situation interactionist model. Academy of Management Review, 60, Trevino, L. K., Weaver, G. R., & Reynolds, S. J. (2006). Behavioral ethics in organizations: A review. Journal of Management, 32(6), Tsui, J. S., & Gul, F. A. (1996). Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting Organizational and Society, 21(1),

7 Welton, R. E., Davis, J. R., & LaGrone, M. (1994). Promoting the moral development of accounting graduate students: An instructional design and assessment. Accounting Education International Journal, 3(1), Wimbush, J. C. (1999). The effect of cognitive moral development and supervisory influence on subordinates' ethical behavior. Journal of Business Ethics, 18, Xu, Y., & Ziegenfuss, D. E. (2008). Reward systems, moral reasoning, and internal auditors' reporting wrongdoing. Journal of Business Psychology, 22, Zhang, J., Chiu, R. K., & Wei, L. (2009). Decision making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics, 88,

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