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THE EFFECT OF COMPENSATION SUITABILITY, ORGANIZATIONAL COMMITMENT, AND INTERNAL CONTROL ON ACCOUNTING FRAUD (EMPIRICAL STUDY OF BMTS IN TEGAL CITY AND REGENCY)

Abstract

This research examines the influence of compensation suitability, organizational commitment, and internal control on accounting fraud at Baitul Maal wat Tamwil (BMT) in Tegal City and Regency. Employing a quantitative approach, data were collected from all BMT employees (saturated sample). The analysys results show that compensation suitability has a positive effect on accounting fraud, suggesting that unsuitable compensation can trigger fraudulent acts. Conversely, organizational commitment and internal control are found to have an significants negative effect on accounting fraud. These findings underscore the importance of employee commitment and a strong internal control system in mitigating the risk of fraud.