This study aims to examine the effect of internal control system effectiveness, information asymmetry, compensation suitability and morality on Accounting Fraud Tendency. The population in this study was the Regional Work Unit (SKPD) in Purbalingga and obtained 135 samples of employees in the Regional Government of Purbalingga Regency consisting of heads / secretaries / treasurers, heads of finance and financial staffs. Samples were selected using proposive sampling method. Primary data were collected from directly distributed questionnaires to respondents. Data were analyzed using statistical descriptive analysis and multiple linear regresions by SPSS sofware 23 version. The results showed that the realization of internal control system effectiveness and public servant morality have negative effects on fraud tendency while information asymmetry and compensation suitability have positive effects on accounting fraud tendency.