<![CDATA[Fraud remains a serious challenge in Indonesia, causing substantial financial losses and undermining governance, thereby highlighting the critical role of whistleblowing intention as a key mechanism for effective fraud prevention in public sector organizations. This study aims to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on whistleblowing intention, as well as the moderating influence of local wisdom-based cultural value. Primary data were collected from 203 organizational units in provincial, regency, and city governments across West Sumatra and Riau. The analysis was conducted using a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that attitude toward behavior and perceived behavioral control significantly increase whistleblowing intention, while subjective norms do not. Cultural values based on local wisdom do not significantly moderate this relationship. Furthermore, whistleblowing intention positively influences fraud prevention by enhancing ethical culture, strengthening anti-fraud controls, and improving internal monitoring processes. These results suggest that organizations should prioritize ethics training, strengthen whistleblower protection, and improve the accessibility and safety of reporting channels to enhance employees’ willingness to report fraud, rather than relying solely on social influence or cultural norms to encourage whistleblowing behavior.]]>
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