ICSC (Indonesian Civil Servant Cooperative) is a microfinance institution that has been instrumental in realizing the welfare of households. ICSC has also grown in membership and wealth. The fraud risk is also a challenge for their efforts that are not yet fully with digital accounting technology. There are three factors of fraud according to triangle fraud theory, namely: pressure, opportunity, and rationalization. Among them, rationalization is the most important factor according to some empirical studies. The study aims to confirm the rationalization factor by investigating the relationship of ethical attitudes and personalities with accounting fraud. This explanative research took the Chief Financial Officer (CFO) of ICSC as samples by purposive sampling technique. Data collected through questionnaires are processed with multiple regression analysis techniques. The results of data processing show that significance value 0.814 > 0.05; which means that simultaneous ethical and personality attitudes had no significant effect on accounting fraud.