摘要：This study aims to determine the effect of compliance with accounting rules, individual morality,organizational ethical culture, leadership style on the tendency of accounting fraud. This study used quantitative research. Population in this study were employees in 30 organizations of kampar district. Where as the respondents consisted of head of finance department, head of sub finance department, and spending treasurer of 77 people. The data were analyze by using multiple regression method using SPSS version 25. The result of research showed that (1) the compliance with accounting rules not effect the tendency of accounting fraud (2) individual morality effect the tendency of accounting fraud (3) organizational ethical culture effect the tendency of accounting fraud (4) leadership style effect the tendency of accounting fraud.
关键词：Compliance with Accounting Rules;Individual Morality;Organizational Ethical Culture;Leadership Style;and The Tendency Of Accounting Fraud
