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All Journal Jurnal Reviu Akuntansi dan Keuangan Academy of Education Journal Kajian Akuntansi Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Economics Professional in Action (E-Profit) Kajian Akuntansi In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Annisa Nadiyah Rahmani
Universitas Islam Bandung (UNISBA)
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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Does Spirituality In The Workplace Reflect The Relationship Between Accounting And Corruption Prevention? Pupung Purnamasari; Annisa Nadiyah Rahmani; Rudy Hartanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1231.614 KB) | DOI: 10.22219/jrak.v10i3.13287

Abstract

The purpose of this study was to discuss and analyze the implementation of accounting for acts of corruption prevention in Indonesia by using spirituality in the workplace. The respondents in this study were professional people (forensic accountants at BPKP and BPK Indonesia) who were the right representatives to improve the quality of the generalization of research results. This study uses quantitative descriptive analysis and structural equation modeling (SEM) with a sample of 189 respondents. The results of this study indicate a positive relationship between the application of forensic accounting and corruption prevention, a positive relationship between the implementation of forensic accounting and spirituality in the workplace, and a positive relationship between spirituality in the workplace and corruption prevention. In particular, the results illustrated that spirituality in the workplace positively influenced the relationship between the implementation of forensic accounting and corruption prevention. This finding provides a sign for Government Agencies, especially BPK and BPKP auditors to improve their understanding of the implementation of Forensic Accounting for forensic auditors.
Co-Authors 10090121007, Fadhil Muhammad Al-Ghifari Alia Alifa Ibrahim Asyifa Zafira Audina Azan, Ferdi Zanuar Boyke Rahmat Ramdani Elly Halimatusadiah Hantoro Ksaid Notolegowo Ilvia Restu Utami Indy Nur Sholikhah Irena Paramita Pramono Kania Nurcholisah Laila Sugiharta Laksono Trisnantoro Lasmanah Mohammad Nauval Alim Muhammad Fajar Nunung Nurhayati Nurfahmiyati Pupung Purnamasari Puri Andriyani Radhitya Pradiftha Drajat Riyang Mardini Rudy Hartanto Shavira Maharani Susanto Suangga, Asri Tasya Permatasari Tiara Mustikasari