ABSTRACT:- This study aims to determine the effect of the level of fraud and the level of friendship of student interest into whistleblower and perception of organizational support as a moderating variable. This study used experimental method with the number of respondents 78 students. The results showed that the level of fraud influenced the interest of the students into whistleblower while the level of friendship did not affect and the perception of organizational support did not moderate the relationship of both.

Keywords:- Whistleblowing, fraud, friendship, Prosocial Organizational Behavior, perceived organizational support.