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Abstract
Fraud is a form of deception that is intentionally done so that it can cause harm without
realizing it by the aggrieved party and provide benefits for the perpetrators of fraud. This
study aims to empirically examine the effect of internal control effectiveness, adherence to
accounting rules, law enforcement, unethical behavior and information asymmetry on the
tendency of accounting fraud in the Magelang District OPD. This type of research is
quantitative research with empirical studies. Sampling of this study uses purposive sampling,
namely employees who work in agencies in the Magelang District OPD. The number of
respondents in this study was 76 respondents 92.6%. The data analysis technique used is the
data quality test which consists of validity and reliability test, multiple linear regression
analysis, and hypothesis testing which consists of the coefficient of determination, f test and t
test. The results of this study indicate that the effectiveness of internal control and
compliance with accounting rules has a negative effect on the tendency of accounting fraud,
law enforcement and unethical behavior does not affect the tendency of accounting fraud,
and information asymmetry has a positive effect on tendency of accounting fraud.