Purpose: This study focuses on examining and analyzing the impact of the degree of consequences, the social consensus, the principle of justice, the probability effect, the effect of proximity, the concentration effect, spirituality, the type of insurance fraud, and abuse against the attitude of ethical, as well as to test the attitude of ethical against the intention of customers of insurance for doing insurance fraud and abuse. Design/methodology/approach: The sample in research is a practitioner of accounting who works as an employee in an office consultant management and office public accountant in Surabaya. Findings: This study found that the principle of fairness influences the intention of customers to do fraud insurance, and the attitude of ethical affect to the intention of customers to do fraud insurance. Practical implication: Research is carried out to knowing factors of what that influences the intention of customers to do fraud insurance. Originality/value: Consumer insurance fraud and abuse (CIFA) becomes the attention of managerial, regulatory, and judicial considerably. Thus, this study is important because to know the intention of customer to do insurance fraud, so the insurance company can mitigate its risk.