Penelitian ini bertujuan untuk menguji pengaruh faktor sikap terhadap whistle-blowing, komitmen organisasi, personal cost, dan tingkat keseriusan kecurangan terhadap  minat whistle-blowing pegawai tetap di lingkungan UNISNU Jepara. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner. Populasi penelitian ini adalah seluruh Pegawai tetap di lingkungan UNISNU Jepara dengan teknik pengambilan sampel simple random sampling, sehingga diperoleh sampel sebanyak 64 orang. Adapun teknik analisis yang digunakan dalam penelitian adalah dengan menggunakan analisis regresi berganda yang diolah dengan software spss. Hasil penelitian ini menunjukkan bahwa secara simultan sikap terhadap whistle blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan, dan tanggung jawab personal berpengaruh terhadap minat pegawai dalam melakukan tindakan whistle-blowing. Namun secara parsial, faktor sikap terhadap whistle blowing, komitmen organisasi, tingkat keseriusan kecurangan, dan tanggung jawab personal tidak berpengaruh terhadap minat pegawai dalam melakukan tindakan whistle-blowing. Hanya faktor personal cost  yang berpengaruh negatif dan signifikan terhadap minat pegawai dalam melakukan tindakan whistle-blowing. AbstractThis study aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost, and the seriousness of fraud against the interest of whistle-blowing employee remains in the environment UNISNU Jepara. The data used in the research is the primary data collected through a questionnaire survey. The study population was the whole Employees remain in the environment UNISNU Jepara with the sampling technique is simple random sampling, in order to obtain a sample of 64 people. The analysis technique used in this research is by using multiple regression analysis were processed with SPSS software. The results of this study showed that simultaneous attitude towards whistle blowing, organizational commitment, personal cost, the level of seriousness of cheating and personal responsibility affect the interest of employees in the act of whistle-blowing. However partial, factors attitude towards whistle blowing, organizational commitment, seriousness of cheating and personal responsibility does not affect the interest of employees in the act of whistle-blowing. Only the personal factor cost is a significant negative effect on the interests of employees in the act of whistle-blowing.