This study aims to determine the effect of attitude, organizational support, and locus of commitment as a intervening variable to whistleblowing intention of Higher Education. This study used convinience sample method. The respondens were employees that work in public higher education and private higher education. The type of data used is primary data. And the result for two independent variables which are attitude and organizational support show that have a negative effect on employee intention to take the whistleblowing action, and for the locus of commitment has a positive effect of employee intention to take the whistleblowing action. The number of questionnaires used for the respondents was 100 questionnaires with the result of 70 questionnaires considered to be perfect and could be processed. The analysis tool used was SPSS 22.0. The data were analyzed by using path analysis which showed the result of the attitude 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.