<![CDATA[ABSTRACT The purpose of this research is to examine the influence of compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement toward accounting fraud. The population in this study are all Regional organization in Salatiga city (Opd). The sample in this study using technigue total sampling. The data collection technique has been done by issuing questionnaires. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. Based on each variable in the study, compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement have a significant negative influence to the accounting fraud. ABSTRAK Penelitian ini bertujuan untuk menguji ketaatan aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum dan kecurangan akuntansi. Populasi dalam penelitian ini semua Organisasi Perangkat Daerah (OPD) di kota Salatiga. Sampel penelitian ini menggunakan teknik total sampling. Data dikumpulkan dengan menyebarkan kuesioner. Pengujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linier berganda. Berdasarkan masing-masing variabel dalam penelitian, kepatuhan terhadap aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum memiliki pengaruh negatif signifikan terhadap kecurangan akuntansi. JEL Classification: M41, D73]]>
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