ABSTRAK Tujuan penelitian ini untuk mengetahui: (1) Pengaruh perlindungan hukum, orientasi etika idealisme dan orientasi etika relativisme secara simultan pada intensi whistleblowing, (2) Pengaruh perlindungan hukum mempunyai pada intensi whistleblowing, (3) Pengaruh orientasi etika idealisme pada intensi whistleblowing, (4) Pengaruh orientasi etika relativisme pada intensi whistleblowing (5) pengaruh retaliasi pada intensi whistleblowing. Populasi penelitian ini yaitu mahasiswa universitas negeri di provinsi Aceh adalah berjumlah 395 mahasiswa. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Sumber data yang digunakan penelitian ini adalah data primer melalui pembagian kuesioner kepada responden. Dalam penelitian ini analisis data menggunakan SPSS versi 20. Kesimpulan yang dihasilkan dari penelitian ini (1) Perlindungan hukum, idealisme, relativisme dan retaliasi berpengaruh secara bersama-sama (simultan) terhadap intensi whistleblowing. (2) Perlindungan hukum berpengaruh positif terhadap intensi whistleblowing. (3) Idealisme berpengaruh positif terhadap intensi whistleblowing. (4) Relativisme tidak berpegaruh terhadap intensi whistleblowing. (5) Retaliasi tidak berpegaruh terhadap intensi whistleblowing. Kata Kunci: Perlindungan hukum, idealisme, relativisme, retaliasi, intensi Whistleblowing   ABSTRACT The purpose of this research is to know the: (1) the influence of legal protection, idealism ethical orientation and relativism ethical orientation simultaneously on whistleblowing intention, (2) the influence of legal protection has on whistleblowing intention, (3) the influence of idealism ethical orientation on whistleblowing intention, (4) the influence of relativism ethical orientation on whistleblowing intention, (5) the influence of retaliation on whistleblowing intention. The population of this study is 395 students from state universities in Aceh province. Sampling technique used was simple random sampling. The data source used in this study is primary data through the distribution of questionnaires to respondents. Data were analyzed using multiple regression analysis with SPSS 20 processing. The result from this research (1) Legal protection, idealism, relativism and retaliation have an influence together (simultaneously) on whistleblowing intentions. (2) Legal protection has a positively influence on whistleblowing intentions. (3) Idealism has a positive effect on whistleblowing intentions. (4) Relativism has not influence on whistleblowing intention. (5) Retaliation has not influence on whistleblowing intention. Keywords: legal protection, idealism, relativism, retaliation, whistleblowing intention