Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency )

This study aims to find out and analyze the factors that affect tendency of accounting fraud at BUMN banks in Kuningan Regency. uses descriptive verifiative methods. Sampled this as many 95 employees The data analysis technique used is multiple regression using Lisrel. results showed information asymmetry has a positive effect on fraud, spiritual intelligence negatively affects morality leadership no suitability compensation good governace fraud. Keywords: asymmetry, intelligence, leadership, compensation, governace,