This study aims to analyze the influence of rewrad, personal cost and whistleblowing system on violations of individual intentions reporting unethical behavior of superiors. The subject in this study were undergraduate students of department of accounting at Universitas Muhammadiyah Yogyakarta. Sample of 133 respondent were selected using purposive sampling. Analysis tool used in this study is Analysis of Variance (ANOVA). Based on the analysis that have been made the results are the reward does not significantly influence on violations of individual intentions reporting unethical behavior of superiors, while personal cost significantly negatif effect on violations of individual intentions reporting unethical behavior of superiors and whistleblowing system significantly influence on violations of individual intentions reporting unethical behavior of superiors.