T he purpose of this research is to determine the factors that influencewhistleblowing intentions, professional commitment, environment of ethics and moralintensity in the Public Accountant Office (KAP) of DKI Jakarta.The data sample of this study used primary data, namely by distributingquestionnaires to auditors at the Public Accounting Firm in Jakarta with a total of 92respondents who responded, but only 87 respondents who could be used as samples. Thesample selection used purposive sampling method with certain criteria.This research uses multiple linear regression analysis with a scale of 1-5 points,this study finds that professional commitment and ethical environment affectwhistleblowing intentions. Moral intensity has no effect on whistleblowing intentions. Byusing multiple regression analysis, this study found that professional commitment andenvironment of ethics have a positive effect on whistleblowing intentions. moral intensityhas no effect on the intensity.