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All Journal Jurnal Akuntansi dan Ekonomika Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi PLAKAT : Jurnal Pelayanan Kepada Masyarakat International Journal of Finance Research Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Accounting JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Siregar, Helly Aroza
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Applied Accounting

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The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions Siregar, Helly Aroza
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1391

Abstract

The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
Co-Authors Aprila, Bord Nandre Cahyadi, Yan Desmayanti, Sitanggang Fadrizal Lubis faizah kamilah, faizah Irawati Irawati Julianti, Dewi Karo, Desriani Br Layla Hafni Melisa, Rosa Nicholas Renaldo Nurlasera, Nurlasera Octafilia, Yusnita Rusdiyanto Rusdiyanto, Rusdiyanto Suhardjo Suhardjo Suryani, Febdwi Wati, Yenny Yurina, Vani Yusrizal Yusrizal Zulhelmi, Zulhelmi