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This study reports the results of experiments in which individuals assume to be accountants by obtaining one condition from four conditions with independent variables influences (personal cost of reporting and the level of seriousness of the problem) and reporting lines (anonymous and non-anonymous) are influenced by the dependent variable intention to carry out action whistleblowing. Before working on a given case the first thing to do is to watch a cheating video to add a real impression of the event actually experienced by the individual. The results show that individuals prefer to report whistleblowing with conditions under the personal cost of reporting. Through anonymous reporting paths rather than non-anonymous reporting lines in the sense, individuals will choose to report fraudulent actions through anonymous reporting channels because individuals are afraid of the existence of a Personal Cost of Reporting or the level of seriousness of the problem is not proven to cause individuals to report whistleblowing either through anonymous reporting lines or non anonymous reporting lines, It is becaused as long as there has been fraud eventhough the level of seriousness is low.