International Journal of Economics, Commerce and Management United Kingdom Vol. VI, Issue 2, February 2018 Licensed under Creative Common Page 161 http://ijecm.co.uk/ ISSN 2348 0386 WHISTLEBLOWING INTENTION OF INDONESIAN GOVERNMENT INTERNAL AUDITOR (APIP) AND ANONYMOUS REPORTING CHANNEL INTERACTIONS Fendhica Nickolan State Audit Agency of Indonesian Republic (BPKP RI), Jakarta, Indonesia fendhica@gmail.com Lilik Handajani Mataram University, Master of Accounting Program, Mataram, Indonesia lilik.handa@yahoo.com Hermanto Mataram University, Master of Accounting Program, Mataram, Indonesia hermanto58@gmail.com Abstract This study aims to examine the influence of personal cost and status of wrongdoers toward the intention to do whistleblowing, and to test the interaction of anonymous reporting channels in influencing personal cost and status of wrongdoers toward the intention to do whistleblowing. This research is an explanatory research with a quantitative approach. The data collection technique used the instrument that is questionnaire distributed to 107 respondents who are Indonesian internal government auditors in West Nusa Tenggara Province area. Data were analyzed using moderated regression analysis (MRA) with SPSS version 23. The results show that the personal cost and status of wrongdoers negatively affect toward whistleblowing intentions. The higher personal's costs and the status of wrongdoer are, the intention to do a whistleblowing would be lower. Anonymous reporting channels interact and weaken the influence of the personal cost and status wrongdoers to whistleblowing intentions. These results indicate that through the mechanism of anonymous reporting channels, whistleblowing intentions of Indonesian government auditors does not