Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that effect the effective application of the whistleblwoing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicate that anonymous reporting has a significant influence on the application of the whistleblowing system