This research aims to examine the effects of internal control, accounting rules
obedience, unethical behavior, and the tendency of accounting fraud. The independent
variables of this research were internal control, accounting rules obedience, and
unethical behavior. The dependent variable of this research was the tendency of
accounting fraud. This is a qualitative research. The objects of this research were the
conventional banks in Banyumas regency. The samples of this research were the
employees and accounting staffs. Purposive sampling was used as the technique of data
collection whereas descriptive statistic, multiple regression analysis, validity test,
reliability test, classical assumption test, and hypothesis test were used as the techniques
of data analysis. The results of analysis showed that the internal control had negative
effects on the tendency of accounting fraud; accounting rules obedience gave positive
effects on the tendency of accounting fraud as well as unethical behavior