文章基本信息

标题：Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace
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作者：Pupung Purnamasari ; Pupung Purnamasari ; Ima Amaliah 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：827-835
DOI：10.1016/j.sbspro.2015.11.109
语种：English
出版社：Elsevier
摘要：AbstractResearch 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 isModerated 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.
关键词：religiosity;spirituality;fraud prevention;auditor