Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace

Pupung Purnamasari · Ima Amaliah

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Workplace Spirituality and Leadership Ethics in Business and Education Corporate Governance and Financial Management

Abstract

Research of fraud prevention with religious and spiritual values in the workplace has not been widely researched by previous researchers. This research is important considering the high cost of disclosing a fraud action case. Analyzing measurement used is Moderated Regression Analysis (MRA) using 30 investigating auditors from Development Financial Controller (BPKP) as research respondents. The results indicate that there is positive and significant influence between religiosity and spirituality on fraud prevention. It is proven to give a positive and significant effect as a variable that strengthens the relationship between religiosity and fraud prevention.

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References

2002Religiosity and Ethical Behavior in Organizations: A Symbolic Interactionist Perspective 1999A Study of Spirituality in the Workplace 1994Thought Self‐leadership 1994Spirituality and Organizational Transformation 2007Religion, Spirituality, and the Workplace: Challenges for Public Administration 2001Perceptions of Workplace Spirituality among Professionals and Executives 2008Spirituality and ethical behaviour in the workplace: wishful thinking or authentic reality

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