This study aims to determine the effect of professional commitment, anticipatory socialization and religiosity towards whistleblowing. The object of this research is UMKM in Yogyakarta and the subjects in this study are financial staff who work at UMKM. The type of data in this study uses primary data. The sample used in this study amounted to 32. The sampling method in this study uses a purposive sampling technique with certain criteria, namely financial staff who have been educated in tertiary institutions. Data analysis method used in this research is multiple regression analysis. The dependent variable in this study is whistleblowing and the independent variable in this study is professional commitment, anticipatory socialization and religiosity. Based on the results of the analysis, professional commitment, anticipatory socialization and religiosity have a positive and significant effect on whistleblowing.