<![CDATA[The aim of this research was to investigate how professional identity, locus of commitment, the bystander effect, and self-efficacy influence the intention to whistleblowing. This study builds on Taylor and Curtis (2010) application of the Theory of Planned Behavior (TPB) as its theoretical foundation. It employs a purposive sampling method, targeting respondents employed within regional working units (SKPD) in Sawahlunto City. Respondents consisted of employees who served as the Budget User Authorizations, Budget Makers, Budget Section Head, Commitment Making Officers, Pay Order Signing Officers, Head of Finance, Financial Administration Officers, Activity Technical Implementation Officers, Expenditures Treasurer, Treasurer of Goods, and Finance Staff. The data for this research was gathered through primary methods, using structured questionnaires distributed to 26 regional working units in Sawahlunto City. Hypothesis testing was conducted using IBM SPSS Statistics 25 software. The findings of the study reveal that: (1) Professional Identity not significant influence whistleblowing intention; (2) Locus of commitment positively significant influence whistleblowing intention; (3) Bystander effect not significant influence whistleblowing intention; (4) Self efficacy positively significant influence whistleblowing intention.]]>
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