Low employee participation becomes a whistleblower caused by various factors, one of which is the situation factor. This study aims to examine the situation factors towards whistleblowing intentions with the types of reporting channels available such as internal, external, with identity, or anonymous. The respondents of this study were educational staff at tertiary institutions in Indonesia using questionnaires and analyzed using covariance based SEM with Smart PLS 2.0. the results of this study explain that the seriousness of the wrongdoing significantly influences fraud intentions with the internal channels.