The study aims to analyze the influence of internal control system, distributive justice, procedural justice, and organizational ethical culture on fraud perception in local government entity. The sample in this study are the head of financial and program planning sub division, and the staff of financial and program planning sub division on Work Unit in Bengkulu City. This Study uses primary data collected using questionnaires. The sample in research amounted to 77 respondents selected using purposive sampling. The analytical tool used in this study is SPSS 24. Based on the result of data analysis shows that internal control system and distributive justice has significant negative effect on fraud in local government entity. Procedural justice and organizational ethical culture has no effect on fraud in local government entity.