THE EFFECT OF FORENSIC AUDIT AND PROFESSIONALISM AUDITORS ON FRAUD PREVENTION WITH SPIRITUAL INTELLIGENCE. (Empirical Study in BPKP Sumatera Barat)

widya, lestari (2020) THE EFFECT OF FORENSIC AUDIT AND PROFESSIONALISM AUDITORS ON FRAUD PREVENTION WITH SPIRITUAL INTELLIGENCE. (Empirical Study in BPKP Sumatera Barat). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the influence of the Forensic Audit and Auditor Professionalism on Fraud Prevention with Spiritual Intelligence as a moderating variable for research at BPKP West Sumatra. The data used are primary data, using a questionnaire technique and distributed to 20 respondents, namely the Internal Auditor. This study made audit forensics and auditor professionalism as independent variables, fraud prevention as the dependent variable, and added Islamic spiritual intelligence as moderating variables. Hypothesis testing is done by using the Structural Equation Model (SEM) analysis based on Partial Least Square (PLS). The results of this study indicate that the moderating variable perfectly strengthens the positive influence of the independent variable on the dependent variable with a significance value of <0.01 and a P-value of 0.96.

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