This study aims to determine the effect of government internal control, adherence to accounting rules, and information asymmetry on the tendency of accounting fraud in SKPD Ponorogo Regency. The population in this study were all SKPD employees totaling 8643 people who were in 48 SKPD in the Ponorogo Regency Government. Determination of the sample using the slovin formula with the sampling technique using cluster sampling (area sampling). The number of samples in this study were 100 employees who were in SKPD Ponorogo Regency. This research is a type of quantitative research with primary data derived from distributing questionnaires. All data collected in this study were analyzed using a multiple linear regression analysis model with the SPSS program. The stages of testing in this study include descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) Government internal control has a significant negative effect on the tendency of accounting fraud in SKPD Ponorogo Regency. This means that the higher the government's internal control is applied, the tendency for accounting fraud will decrease. (2) Compliance with accounting rules has a significant negative effect on the tendency of accounting fraud in SKPD Ponorogo Regency. This means that the more the compliance with accounting rules is increased, the tendency for accounting fraud will decrease (3) Information asymmetry has a significant positive effect on the tendency for accounting fraud in SKPD Ponorogo Regency. This means that the higher the information asymmetry held, the tendency for accounting fraud will also increase (4) The government's internal control system, compliance with accounting rules, and information asymmetry simultaneously have a significant effect on the tendency for accounting fraud in SKPD Ponorogo Regency