According to the International Labor Organization, every year around 2.78 million workers die due to work accidents and occupational diseases. Nurses are the health workers who are the most numerous and have the longest contact with patients, so their work is very risky. BPJS Employment also stated that 34.43% of work accidents were caused by unsafe actions. This is a cross-sectional study. The population and sample used were nurses who worked in the inpatient unit and emergency room at RSU Labuang Baji based on inclusion and exclusion criteria. Data analysis uses multiple linear regression analysis which aims to determine the extent to which certain independent variables influence the dependent variable. Based on the results of the multiple linear regression multivariate test, it shows that of the 133 respondents, the most influential variable among the other variables is the negligence variable with a significant value of 0.002, where the result is smaller than 0.05 and has a positive sign, while the result of the Standardized Beta Coefficient is -0.373. smaller than other variables, meaning that the negligence variable has a negative and significant effect on the potential for work accidents. This study concludes that there is no influence of knowledge, attitude, or fatigue, while there is a significant influence of negligence on the potential for work accidents for nurses at RSU Labuang Baji.