Is Whistleblowing an Ethical Practice?

Whistleblowing is susceptible to risks and ethical dilemmas in practice. It not easy for members of an organization become whistleblowers. The purpose this study prove whether whistleblowing intention a form empirical quantitative method was used study. research samples were employees auditors at the East Java Inspectorate. use Partial Least Square analysis techniques followed collection data through distribution questionnaires. results inform that practice perceived experienced by whistleblower. Ethical sensitivity does affect intention. In contrast, moral ethics, professional confidentiality has no effect because respondents believe it highly dependent on whistleblower’s attitude toward making decisions. have contributed strengthening creation good system with definite legal protection guarantees provided organizations state.