PENGARUH AUDIT FORENSIK DAN PROFESIONALISME AUDITOR TERHADAP PENCEGAHAN FRAUD DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING PADA PERWAKILAN BPKP PROVINSI SULAWESI SELATAN
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh audit forensik
dan profesionalisme auditor terhadap pencegahan fraud dengan
kecerdasan spiritual sebagai variabel moderating. Penelitian ini
merupakan penelitian kuantitatif dengan pendekatan korelasional.
Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di
Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan
(BPKP) Provinsi Sulawesi Selatan.
Hasil penelitian menunjukkan bahwa audit forensik
berpengaruh positif dan signifikan sedangkan profesionalisme auditor
berpengaruh positif dan signifikan terhadap pencegahan fraud.
Analisis variabel moderating dengan pendekatan nilai selisih mutlak
menunjukkan bahwa kecerdasan spiritual mampu memoderasi audit
forensik dan profesionalisme auditor terhadap pencegahan fraud.
Katakunci :Audit Forensik, Profesionalisme Auditor, Pencegahan
Fraud, Kecerdasan Spiritual
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