THE INFLUENCE OF NEUROLEADERSHIP AND COMPONENTS OF THE THEORY OF PLANNED BEHAVIOR ON THE INTENTION TO ENGAGE IN WHISTLEBLOWING AT THE DELI SERDANG DISTRICT ATTORNEY'S BRANCH OFFICE IN LABUHAN DELI

Authors

  • Anisa Padila Universitas Potensi Utama ID
  • Yuli Arnida Pohan Universitas Potensi Utama ID

Keywords:

Whistleblowing, Neuroleadership, Theory of Planned Behavior, Attitude, Subjective Norm, Perceived Behavioral Control, Whistleblowing Intention

Abstract

As technology advances and times change, misconduct has become a global issue; organizations in every region around the world are susceptible to fraud. The government has an obligation and responsibility to provide services to the public, particularly those related to meeting the needs necessary to achieve public welfare. Whistleblowing is the act of reporting fraud or misconduct committed by a party within an organization. The purpose of this study is to determine the influence of neuroleadership, attitudes, subjective norms, and behavioral control on the intention to engage in whistleblowing at the Deli Serdang District Attorney’s Office branch in Labuhan Deli. This study employs a quantitative approach, and the research method used is the associative method. The population for this study consists of 51 civil servants (ASN) at the Deli Serdang District Attorney’s Office branch in Labuhan Deli. In this study, the sampling technique used was the saturated sample technique, where all members of the population were used. This resulted in a sample of 51 respondents. The research instrument consisted of a questionnaire developed using a five-point Likert scale. Data analysis was carried out using the Statistical Package for Social Science (SPSS) program through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, f-tests, and the coefficient of determination. The findings show that neuroleadership has a positive and significant influence on the intention to perform whistleblowing, attitudes have a positive and significant influence on the intention to perform whistleblowing, subjective norms have a positive and significant influence on the intention to perform whistleblowing, and behavioral control also has a positive and significant influence on the intention to perform whistleblowing, and all four variables together have a positive and significant influence on the intention to perform whistleblowing. This research contributes to the Deli Serdang District Attorney's Branch in Labuhan Deli by developing a leadership approach focused on neuroleadership and strengthening the theory of planned behavior to boost employees' intention to engage in whistleblowing for the sake of achieving integrity.

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Published

2026-10-02

How to Cite

Anisa Padila, & Yuli Arnida Pohan. (2026). THE INFLUENCE OF NEUROLEADERSHIP AND COMPONENTS OF THE THEORY OF PLANNED BEHAVIOR ON THE INTENTION TO ENGAGE IN WHISTLEBLOWING AT THE DELI SERDANG DISTRICT ATTORNEY’S BRANCH OFFICE IN LABUHAN DELI. Journal of Accounting Research, Utility Finance and Digital Assets, 5(3), 2445–2455. Retrieved from https://jaruda.id/index.php/go/article/view/480

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