THE EFFECT OF FORENSIC AUDIT, INVESTIGATIVE AUDIT PROFESSIONAL JUDGMENT ON FRAUD DISCLOSURE WITH SPIRITUAL INTELLEGENCE AS A MODERATING VARIABLE

Abstract

Background: Economic fraud is a rampant thing in Indonesia, one form of fraud is corruption. The rapid development of technology today and the complexity of the tricks of fraud are great challenges and responsibilities for auditors, especially government auditors. Forensic audits, investigative audits, professional judgment must be further improved. The spiritual intelligence of auditors is also one of the supports in disclosing fraud. 

Purpose: This study aims to examine the effect of forensic audit, investigative audit and professional judgment on fraud disclosure with spiritual intelligence as a moderating variable. 

Methodology: Sampling using non probability sampling technique and data analysis using Structural Equation Modeling Based Component approach with the help of LISREL 8.70 program. Data were collected from BPK XYZ auditors to analyze the relationship between these factors and the extent to which spiritual intelligence moderates their influence.

Results: The results of this study indicate that forensic audit, investigative audit and professional judgment have a positive and significant effect on fraud disclosure. Spiritual intelligence is not able to moderate forensic audit, investigative audit and professional judgment on fraud disclosure.