This study aims to examine the effect of Internal Control, Organizational Commitment, Organizational Culture, Apparatus Morality, and Compensation Compliance with Fraud.The population in this study were all OPDs in the Meranti Islands Regency in 2020. While the sample in this study was the OPD in the Kepulauan Meranti Regency with 22 OPDs. The sample collection technique uses purposive sam…