Journal of Accounting and Finance Management (JAFM)
Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)

The Effect of Spirituality on Fraud Prevention: Internal Control as an Intervening Variable

Amalia, Firda Ayu (Unknown)
Wicaksono, Agung Prasetyo Nugroho (Unknown)
Hanif, Ahmad Faishal (Unknown)
Junaidi, Muhammad Hilman (Unknown)

Article Info

Publish Date
08 Aug 2024

Abstract

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable.

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Journal Info
Journal of Accounting and Finance Management (JAFM)
Website

Abbrev

JAFM

Publisher

Dinasti Research

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...