%A NIM. 16840035 BAGAS DWI PRADIPTA SEPTIAJI %O Dr. IBI SATIBI, S.H.I., M.Si. %T PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPENSASI TERHADAP TINDAK KECURANGAN PEGAWAI PADA KANTOR DINAS-DINAS KOTA YOGYAKARTA %X This study aims to analyze the perceptions of employees in the government sector in the Yogyakarta City Offices regarding fraud. There were 20 Yogyakarta City Office offices that were sampled, namely the Head of Subdivision and financial staff. This research variable uses internal control system variables and compensation. Sampling using purposive sampling technique and data collection using a questionnaire. The questionnaire distributed from a total of 100 respondents and can only be analyzed for hypothesis testing as many as 97 respondents. The data analysis tool uses SPSS version 22. The results showed that the internal control system had a significant negative effect on fraud in the Yogyakarta City Government Services sector, then compensation had a negative and insignificant effect on fraud in the Yogyakarta City Government Services sector. %K Internal Control System, Compensation, Fraud %D 2020 %I FAKULTAS EKONOMI DAN BISNIS %L digilib43525