ABSTRAK Anggaran dibidang kesehatan dari tahun ke tahun mengalami peningkatan sehingga memungkinkan untuk terjadinya tindak pidana korupsi. Whistleblowing system mampu secara efektif mengubah aktivitas tindakan tidak etis di organisasi. Penelitian ini bertujuan mengetahui faktor penentu intensi melakukan whistleblowing system pada Aparatur Sipil Negara di Kementerian Kesehatan dengan melihat persepsi pegawai terhadap komitmen organisasi, budaya organisasi, perlindungan hukum whistleblower, sikap profesionalisme, pelaporan internal, pelaporan eksternal, anonim, dan hotline. Melalui pendekatan kuantitatif dengan desain Cross Sectional, pengambilan sampel menggunakan probability sampling dengan teknik proportionate random sampling. Responden penelitian sebanyak 98 orang dari Direktorat Jenderal Pelayanan Kesehatan, Badan Pengembangan dan Pemberdayaan Sumber Daya Manusia Kesehatan, Direktorat Jenderal Pencegahan dan Pengendalian Penyakit, dan Direktorat Jenderal Kefarmasian dan Alat Kesehatan. Analisis data dilakukan dengan chi square dan regresi logistik. Hasil penelitian mendapatkan bahwa intensi melakukan whistleblowing system pada pegawai Aparatur Sipil Negara di Kementerian Kesehatan berhubungan dengan persepsi pegawai terhadap komitmen organisasi, budaya organisasi, sikap profesionalisme, perlindungan hukum whistleblower, pelaporan internal, dan hotline. Persepsi pegawai terhadap pelaporan eksternal dan anonim tidak berhubungan dengan intensi melakukan whistleblowing system pada pegawai Aparatur Sipil Negara di Kementerian Kesehatan. Sebaiknya Inspektorat Jenderal Kementerian Kesehatan melakukan reformasi pelaporan dari website menjadi aplikasi WBS Kemenkes untuk memberikan kemudahan dalam mengakses dan penggunaan, serta membuat Standard Operating Procedure (SOP) perlindungan hukum whistleblower untuk memperjelas perlindungan whistleblower. Kata kunci: Whistleblowing system, perlindungan hukum, whistleblower, sikap profesionalisme, pelaporan internal crime of corruption. Whistleblowing system capable of effectively revamp the unethical actions of the activities in the organization. The presence of this research aims to know the determinants of intention whistleblowing system at State Civil Apparatus of in the Ministry of Health to look at the perception of employees on organizational commitment, organizational culture, protection whistleblower, an attitude of professionalism, internal reporting, external reporting, anonymous, and hotlines. Through quantitative approach with the design using Cross-Sectional, sampling using a probability sampling technique with proportionate random sampling. The respondents of the research as much as 98 people at the Directorate General of Health Services, The Development and Empowerment of Human Resources for Health, Directorate General of Disease Control and Prevention, and the Directorate General of Pharmaceutical and Health tools with data analysis using chi-square and logistic regression. The results obtained that intention whistleblowing system to employees of the State Civil Apparatus in the Ministry of Health is related to employee perception of organizational commitment, organizational culture, an attitude of professionalism, protection whistleblowers, internal reporting, and hotlines. Employee perceptions of external and anonymous reporting are not related to the intention of whistleblowing system to employees of the State Civil Apparatus in the Ministry of Health. We recommend that the Inspectorate General of the Ministry of Health reform the reporting from the website into the application of WBS Kemenkes to give ease of access and usage and make Standard Operating Procedure to legal protection whistleblowers to clarify the protection of whistleblowers. Key words: Whistleblowing system, legal protection, whistleblower, professionalism attitude, internal reporting