THE MODERATING ROLE OF RELIGIOUS INVOLVEMENT IN THE RELATIONSHIP OF SPIRITUALITY AND RELIGIOSITY WITH INTEGRITY AMONG REGIONAL GOVERNMENT INSPECTORATE AUDITORS IN INDONESIA

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Published Nov 30, 2024
DOI https://doi.org/10.29138/ijebd.v7i6.3013

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DINIYAH AULIA FITRI
Universitas Swadaya Gunung Jati
DEDI MUHAMMAD SIDDIQ
Universitas Swadaya Gunung Jati

Abstract

Purpose: This study discusses the role of spirituality and religiosity in predicting integrity moderated by the religious involvement of local government auditors.


Design/methodology/approach: Data collection was conducted by distributing paper-based questionnaires to 122 local government auditor respondents in two regions in West Java, Indonesia.


Findings: This study found that spirituality and religiosity have a positive and significant relationship with auditor integrity.


Research limitations/implications: Inspectorate in two regions in West Java, Indonesia.


Practical implications: Spirituality and religiosity will increasingly influence the integrity of auditors when accompanied by the auditor's religious involvement.


Originality/value: Religiosity and spirituality have a significant influence on auditor integrity. However, religious involvement only moderates the relationship between religiosity and integrity, not spirituality and integrity.


Paper type: Research paper

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Article Details

Issue
Vol 7 No 6 (2024): November 2024
Section
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biographies

DINIYAH AULIA FITRI, Universitas Swadaya Gunung Jati

Master of Management Student at a Universitas Swadaya Gunung Jati

DEDI MUHAMMAD SIDDIQ, Universitas Swadaya Gunung Jati

Universitas Swadaya Gunung Jati's Lecturer in Master of Management

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