Abstract:
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
