This study aims to determine the effect of emotional intelligence, spiritual intelligence, and locus of control on the tendency of accounting fraud at the kenagarian office in Ranah Pesisir district and Lengayang district. The research method used is quantitative. The population in this study were the village staff in the Ranah Pesisir and Lengayang districts related to the preparation of financial reports, with a total sample of 38 respondents. The sampling method used in this study was total sampling or saturated sampling. The data was collected by distributing questionnaires which were distributed to the village staff in the districts of the coastal and lengayang domains. The analytical method used is SEM- PLS. The results of this study indicate that emotional intelligence has no significant effect on the tendency of accounting fraud in the districts of Ranah Pesisir and Lengayang, spiritual intelligence has a significant effect on the tendency of accounting fraud in the districts of Ranah Pesisir and Lengayang, and locus of control has a significant effect on the tendency of accounting fraud in the districts in Ranah Pesisir and Lengayang Districts.