The Influence of Internal Control, Appropriate Compensation and Spiritual Intelligence on Accounting Fraud Trends

In accounting, one of the problems that arise is accounting fraud (fraud). Accounting fraud (fraud) in accounting is a deviation from correct accounting procedures. These deviations will have an impact on the financial statements presented by the company. This study aims to explain whether the tendency of accounting fraud (fraud) is influenced by the suitability of compensation and spiritual intelligence. The population used in this study were all employees from 21 regional apparatus organizations in Denpasar City. The sample collection technique used was purposive sampling. To answer the research hypothesis using an analysis tool, namely Multiple Linear Regression. The results of the analysis show that the internal control system variables, compensation suitability, and spiritual intelligence have a significant negative effect on the tendency of accounting fraud (fraud) in Regional Apparatus Organizations in Denpasar City