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This research is to test the influence of professional commitment and locus of control on whistleblowing intensity through ethical sensitivity at Public Accounting Firms in Makassar. Data was obtained from 4 Public Accounting Firms in Makassar. Primary data was obtained through field research by distributing questionnaire/statement sheet to 31 respondents. Data analysis method was path analysis processed by SPSS-21 program. The research results show that professional commitment and locus of control have partial positive and significant effects on the ethical sensitivity. In addition, professional commitment has positive and significant effects on whistleblowing intensity, locus of control has positive yet insignificant effects on whistleblowing intensity, and ethical sensitivity has positive and significant effects on whistleblowing intensity. Meanwhile on the intervening variable, professional commitment and locus of control have partial effects on whistleblowing intensity through ethical sensitivity.

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Influence of Professional Commitment and Locus of Control on Whistleblowing Intensity with Ethical Sensitivity as Intervening Variable (Case Study at Public Accounting Firms in Makassar)