ABSTRACT
This research aims to examine the influence of pressure, opportunity, rationalization and capability on village government accounting fraud in Cerme sub-district, Gresik. This research includes causal research using quantitative methods using SmartPLS version 3. Data collection used a questionnaire distributed directly to village officials in the Cerme sub-district village government. The sampling technique used was purposive sampling with the criteria of villages whose village officials had been working for more than one year, villages whose facilities and infrastructure were inadequate, and villages which had an official website that could be viewed and accessed by the community, so that 10 were obtained villages as samples in this research. The results of the research prove that pressure has an effect on accounting fraud in the Cerme sub-district village government, opportunity has an effect on accounting fraud in the Cerme sub-district village government, rationalization has no effect on accounting fraud in the Cerme sub-district village government, and capability has an effect on accounting fraud in the Cerme sub-district village government
