2026. THE ROLE OF INTERNAL CONTROL AND COMPENSATION APPROPRIATENESS IN SHAPING ANTI-FRAUD BEHAVIOR: THE MODERATING EFFECT OF THE BYSTANDER EFFECT IN COOPERATIVES IN KUDUS REGENCY. Jurnal Bisnis dan Akuntansi. 28, 1 (Jul. 2026), 1–20. DOI:https://doi.org/10.34208/kxr0cg77.