This Study aims to examine the effect of asymmetric information and unethical behaviour on the tendency of accounting fraud in village governments in Empang Sub-District, Sumbawa District. The test was carried out in 10 villages scattered in the Empang SubDistrict area with total number respondents is 70. The respondents in this study were the head of the village, village head secretary, section head, head of financial affairs, and the head of the Village Consultative Body. The results showed that asymmetric information affects the tendency of accounting fraud, then unethical behaviour affects the tendency of accounting fraud.

Keywords : Tendency of Accounting Fraud, Asymmetric Information, Unethical Behaviour.