Almost worldwide, the tendency of accounting fraud has grown widely in recent decades. The impact of such fraud is enormous and proves to be detrimental to many parties. This study aims to determine the effect of internal control, compliance of accounting rules, compensation suitability and information asymmetry against the tendency of accounting fraud through unethical behavior as intervening variable at private universities accredited institution A in Kopertis Region 5 Daerah Istimewa Yogyakarta. These factors play a major role in the number of accounting scandals in the world. Questionaires are used for collecting the data from employees or finance and accounting staff at private universities accredited institution A in Kopertis Region 5 of Daerah Istimewa Yogyakarta. The number of samples used were 159 respondents. The data obtained were analyzed using SEM Amos analysis technique through Amos 22.0 software. The results of this study indicate that internal control, compliance of accounting rules and compliance compensation have a significant negative effect on the tendency of accounting fraud through unethical behavior. But this study also shows that information asymmetry does not have a significant effect on the tendency of accounting cheating through unethical behavior. And also internal control, accounting rules, compensation and information asymmetry have no significant effect on the tendency of accounting fraud.