Abstract
The aim of this research is to analyze and test the determinants of whistleblowing intentions among accounting students at UPN "Veteran" East Java. The approach used is a quantitative approach, with primary data obtained from questionnaires distributed. The research population consisted of 288 accounting students and a sample of 74 respondents was taken. The hypothesis test and data analysis techniques used is multiple linear regression with the help of SPSS 29.0 software. The results of this study indicate that attitudes and religiosity contribute to whistleblowing intentions, and gender does not contribute to whistleblowing intentions. This research is expected to contribute to knowledge and information related to whistleblowing in the university environment, as well as become a reference for developing policies and internal complaint platforms at the university, and can help increase student awareness of the importance of disclosing fraud or ethical violations around them.
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