The purpose of this research was to analyze the effect of the effectiveness of internal control, information asymmetry, the suitability of compensation and individual morality on accounting fraud tendencies at PT Bank Rakyat Indonesian (Persero) Tbk. The population in this research was that all employees who work in the finance department. The sample of this study by convenience sampling. The research model used is a quantitative research model using primary data. The analytical tool used in this study is the multiple linear regression analysis. The results of the research show that the effectiveness of internal control, information asymmetry and individual morality influence the tendency of accounting fraud. While the suitability of compensation does not affect the tendency of accounting fraud.
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