Abstract— Fraud cases which have become a global issue
mostly arise due to fraud by key personnel within the
organization, and fraud cases are open due to the role of internal
whistleblowers. Higher education is believed to be the guardian
of the truth, but there is a lack of a system to channel the truth
within. Therefore, it is needed to develop whistleblowing system.
However even if there is such a system, the reluctance of a
person to use the system is still a problem. Having said that, this
research focused on the driven factor of Whistleblower’s
Intention. The research data is processed by regression analytic method to find the relation among six factors that drive the intention of the whistleblower to use the system. The research found that locus of control, legal protection and perceived seriousness of violation have positive effect on whistleblower's intention to use whistleblowing systems
