ABSTRACT
This study aims to empirically prove that work experience, individual morality, and organizational ethical culture influence the tendency of accounting fraud. The population in this study is the Village Head, Village Secretary, and Village Finance staff located in Ploso District and Tembelang District, Jombang Regency. The sampling technique used was a purposive random sampling technique with 82 respondents. The analysis tool used in this study is Wrap PLS 7.0. The results of this study show that variables of work experience, individual morality, and organizational ethical culture affect the tendency of accounting fraud.
