Abstract. The purpose of this research is to examine the role suitability of compensation, accounting information systems and the effectiveness of internal controls in accounting fraud tendencies. The population used in this research were employees of 3 Bank Companies. Questionnaires were used to collect data from respondents. Questionnaires were distributed to 44 employees of Bank Companies which were chosen by purposive sampling method. Single linear regression and multiple linear regression were used as a method to test the hypothesis in this research. The results of the study show that partially the suitability of compensation, accounting information systems and the effectiveness of internal controls have a significant positive effect on accounting fraud tendencies. In addition, the suitability of compensation, accounting information systems and the effectiveness of internal controls simultaneously influence the tendency of accounting fraud.Keywords. suitability of compensation, accounting information systems, effectiveness of internal controls and accounting fraud tendencies.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian  internal terhadap kecenderungan kecurangan akuntansi. Populasi penelitian ini adalah sektor perbankan di Indonesia dan sampel yang dipilih adalah 3 perusahaan perbankan yang berlokasi di Jakarta dan Tangerang Selatan dengan unit analisis karyawan yang bekerja pada 3 perusahaan sektor perbankan. Pengumpulan data dilakukan dengan cara memberikan kuesioner kepada responden, yang berjumlah 44 karyawan pada bagian yang terkait dengan akuntansi. Uji hipotesis dilakukan dengan menggunakan metode regresi linier. Hasil penelitian menunjukkan bahwa secara parsial kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal berpengaruh signifikan positif terhadap kecenderungan kecurangan akuntansi. Selain itu, kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal secara simultan berpengaruh terhadap kecenderungan kecurangan akuntansi.Kata kunci. Kesesuaian Kompensasi, Sistem Informasi Akuntansi, Efektifitas Pengendalian Internal dan kecenderungan kecurangan akuntansi

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

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Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.