Abstract :
This study aims to identify the effect of the effectiveness of internal control, adherence to accounting rules and organization?s ethic culture on the tendency of accounting fraud in Region Government Department of Palembang City. Samples determined by using purposive sampling method. The samples obtained were as much 71 respondents. Testing the hypothesis using regression analysis method of multiple linear with the help of SPSS Statistics 17.0 for Windows. The test results showed that effectiveness of internal control and adherence to accounting rules there were no effect on the tendency of accounting fraud in Region Government Department of Palembang City, while organization?s ethic culture there was effect on the tendency of accounting fraud in Region Government Department of Palembang City.
Keyword : Effectiveness of Internal Control, Adherence to Accounting Rules, Organization?s Ethic Culture, Tendency of Accounting Fraud