This study aims to analyze the influence of Compensation Suitability, Ethical Culture, and the Whistleblowing system on Fraud, with Individual Morality as a moderating variable, in Regional Government Organizations in Pekanbaru City. A quantitative approach was employed using SmartPLS version 4.0.9.9 as the analytical tool, involving 99 respondents from 33 OPDs. The results show that Compensati…