“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”. 2026. Jurnal Bisnis Dan Akuntansi 28 (1): 1-20. https://doi.org/10.34208/kxr0cg77.