Claudia Vinska Vinancia¹, Intiyas Utami¹, and Nafsiah Mohamed<sup>2

1</sup>Universitas Kristen Satya Wacana Salatiga, Indonesia
²Universiti Teknologi MARA, Malaysia
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Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that the whistleblowing intentions will be higher if the personal cost of reporting and the status of the wrongdoers are lower as compared when the personal cost of reporting and the status of wrongdoers are higher. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe.

Keywords: personal cost of reporting, status of wrongdoer, whistleblowing intention.