<![CDATA[Whistleblowing is a vital mechanism for strengthening internal control and corporate governance, particularly in the banking sector, which is highly exposed to fraud risks. However, employees’ willingness to report wrongdoing is often constrained by perceived personal risks and uncertainty regarding organizational support. This study examines the effect of perceived organizational support on whistleblowing intention, both directly and indirectly through attitude toward whistleblowing as a mediating variable. Using an explanatory quantitative approach, data were collected from employees of a commercial bank branch in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that perceived organizational support has a positive and significant effect on whistleblowing intention. In addition, perceived organizational support positively influences employees’ attitudes toward whistleblowing, which in turn significantly enhances whistleblowing intentions. The mediation analysis confirms that attitude toward whistleblowing partially mediates the relationship between perceived organizational support and whistleblowing intention. These findings suggest that organizational support plays a crucial role not only as a protective mechanism but also as a psychological driver that shapes employees’ ethical attitudes and reporting intentions. This study contributes to the whistleblowing literature by integrating Organizational Support Theory and the Theory of Planned Behavior and provides practical insights for strengthening whistleblowing systems and ethical governance in the commercial banking sector. Keywords: perceived organizational support, attitude toward whistleblowing, whistleblowing intention, commercial bank.]]>
