This research mainly concentrated on the intention of company secretaries to
whistleblow in the private companies which mainly situated in Klang Valley (Kuala
Lumpur and Selangor). Basically, the aim of this study is to focus on factors
influencing company secretary’s whistleblowing intention which would represent the
probability of whistleblowing behaviour. The theory of planned behaviour with the
components of attitude, subjective norm and perceived behavioural control will be the
independent variables and the intention of company secretary to whistleblow is the
dependent variable. This research has applied a cross-sectional design through a
quantitative method. 100 private companies have been chosen as the population of this
study and questionnaire is emailed to the respective respondents. There are 160
respondents being studied for this research and the respondents are the company
secretary. This study mainly applies purposive sampling method whereby certain
criteria has to be met and also snowball sampling method in which primary source
respondents are contacted to recruit additional survey participants that is in the same
profession. The findings in this research have found that all the independent variables
(attitude, subjective norm and perceived behavioural control) have positive but
insignificant relationship with the dependent variable (company secretary’s intention).
It is also found that although attitude has the highest Beta value in being the most
influential over company secretary’s intention to whistleblow, however there is no
significant relationship as the significant value is 0.092 which is more than 0.05. This
indicates that the variable attitude is not the factor that most highly influencing a
company secretary to whistleblow. This research is mainly to contribute to the gap of
whistleblowing studies in Malaysia and more specifically in the profession of
company secretary as they are regarded as one of the key individuals responsible for
upholding good corporate governance practices.
