The purpose of this study was to determine the effect of attitude, organizational commitment, personal costs, and the seriousness of fraud on the interest of employees of PT. Daya Surya Sejahtera Ponorogo conducted a whistleblowing. Sampling was carried out using the total sampling method. So that the sample of this research is all employees of PT. Solar Power Prosperous Ponorogo. The research data is primary data in the form of a questionnaire. Data analysis using multiple linear regression analysis.
The results showed that: (1) Attitudes partially affect the interest of employees of PT. Daya Surya Sejahtera Ponorogo conducted a whistleblowing. This shows that the better the attitude of the respondents, the higher the interest in conducting whistleblowing. (2) Partial organizational commitment has no effect on the interest of employees of PT. Daya Surya Sejahtera Ponorogo conducted a whistleblowing. This shows that the higher the commitment of respondents to the organization will not necessarily increase the interest in doing whistleblowing. (3) Personal costs partially affect the interest of employees of PT. Daya Surya Sejahtera Ponorogo conducted a whistleblowing. This shows that the higher the threat received by the respondent, the lower the intention to do whistleblowing. (4) The level of seriousness of fraud partially does not affect the interest of employees of PT. Daya Surya Sejahtera Ponorogo conducted a whistleblowing. This shows that the greater the level of seriousness of the fraud that has occurred, it has not been able to increase interest in carrying out whistleblowing. (5) Attitudes, organizational commitment, personal costs, and the seriousness of fraud simultaneously influence the intention to do whistleblowing at PT Daya Surya Sejahtera Ponorogo.