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Accounting fraud is crucial because it is one of the factors causing corruption. Various methods are used which are generally marked by the removal or hiding of valid information with the aim of self and group interests. This research was conducted in the city of Gorontalo, especially in the Regional Work Unit (SKPD). The study design was a survey with questionnaire. The unit of analysis is all officials and staff who are authorized, namely budget users and accounting providers. Overall the sample was 125 using regression analysis. The results of the research show that morality influences accounting fraud, unethical behavior influences accounting fraud, morality does not affect unethical behavior, and morality influences but is not significant to fraud through unethical behavior.
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