<![CDATA[This research aims to analyze the influence of ethical behavior and morality based on integrity and equity sensitivity of accounting students on competency fraud practices. The focus of the research was carried out on accounting students at universities in Serang City, both public and private, with a population of 127 respondents. Through the saturated sample method, 127 validated respondents became the research sample and then the analysis process was carried out using descriptive techniques and hypothesis testing using SPSS 27. The results of hypothesis testing showed that there was a significant influence between ethical behavior on the practice of competency fraud, Integrity had a significant influence on practice. Competency fraud and equity sensitivity have a significant effect on the practice of competency fraud carried out by accounting students throughout the city of Serang. Penelitian ini bertujuan menganalisa pengaruh perilaku etis dan moralitas berdasarkan integritas dan equity sensitifity mahasiswa akuntansi terhadap praktik kecurangan kompetensi. Fokus penelitian dilakukan pada mahasiswa akuntansi yang berada pada perguruan tinggi di Kota Serang baik berstatus negeri maupun swasta dengan jumlah populasi sebanyak 127 responden. Melalui metode sampel jenuh maka responden yang telah tervalidasi sebanyak 127 menjadi sampel penelitian dan selanjutnya dilakukan proses analisa dengan teknik deskriptif dan uji hipotesis dengan menggunakan SPSS 27. Hasil pengujian hipotesis menunjukkan adanya pengaruh signifikan antara perilaku etis terhadap praktik kecurangan kompetensi, Integritas berpengaruh signifikan terhadap praktik kecurangan kompetensi dan equity sensitifity berpengaruh signifikan terhadap praktik kecurangan kompetensi yang dilakukan mahasiswa akuntansi se Kota Serang.]]>
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