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The accounting fraudulent tendency has developed in various countries, including in Indonesia with the corruption perception index in 2017 ranked 96 out of 180 countries in the world. This study aims to examine whether the influence of internal audit quality, job satisfaction, Asimetric Information, Good Corporate Governance towards accounting fraudulent tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang. The sampling method used is simple random sampling. The data type used is primary data obtained from the results of the questionnaire answers by the sample. Smart Partial Least Square (SmartPLS) path modeling method is used as an analysis method. The results of this study indicate that internal audit quality has a negative influence on accounting fraudulent tendency. The relationship between the Internal Audit Quality variable and Accounting Fraudulent Tendency is equal to -0.353 with a T-statistic value of 2.827> 1.98, Ho is rejected and Ha is accepted. Job satisfaction has a negative influence on accounting fraudulent tendency. The relationship between Job Satisfaction variable and Accounting Fraudulent Tendency is equal to -0.519 with a T-statistic value of 3.489> 1.98, Ho is rejected and Ha is accepted. Asimetric Information has no influence on accounting fraudulent tendency. the relationship between Asymmetric Information variable and Accounting Fraudulent Tendency is equal to 0.163 with a Tstatistic value of 1.477 <1.98, Ho is accepted and Ha is rejected. Good Corporate Governance has no influence on accounting fraudulent tendency. The relationship between Good Governance variables and Accounting Fraudulent Tendency is equal to 0.040 with a T-statistic value of 0.468<1.98, Ho is accepted and Ha is rejected.

Implication of Internal Audit Quality, Job Satisfaction, Asimetric Information and Good Governance on Accounting Fraudulent Tendency