This study aims to test empirically whistleblowing determinant consisting of the seriousness level of fraud, self-efficacy, organizational support and locus of commitment as the intervening variable. The population in this research is Civil Servant in the Supreme Audit Agency of the Republic of Indonesia (BPK RI) representative of The Province of Special Region of Yogyakarta and Civil Servants in City and District Government in the Special Region of Yogyakarta. The sample in this research is the auditor of BPK RI representative of Province of Special Region of Yogyakarta and Regional Finance and Asset Board (BKAD) from 4 regencies and 1 town in Special Region of Yogyakarta. The data in this study is the primary data obtained with the instrument in the form of questionnaires. The number of questionnaires used for the respondents was 120 questionnaires with the result of 90 questionnaires considered to be perfect and can be processed. The analysis tool used was SPSS 22.0. The data were analyzed by using path analysis which showed the result of the seriousness level of fraud, self-efficacy and organizational support have no influence on the intention to perform whistleblowing action with locus of commitment as intervening variable. The results of this study are expected to be used as a consideration to build a more effective whistleblowing system especially for public sector organizations.