THE MODERATING ROLE OF RELIGIOUS INVOLVEMENT IN THE RELATIONSHIP OF SPIRITUALITY AND RELIGIOSITY WITH INTEGRITY AMONG REGIONAL GOVERNMENT INSPECTORATE AUDITORS IN INDONESIA
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...
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| Summary: | 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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| ISSN: | 2597-4750 2597-4785 |