The Moderating Role of Religious Involvement in the Relationship of Spirituality and Religiosity With Integrity Among Regional Government Inspectorate Auditors in Indonesia
Year: 2024
Type: article
Study design: Observational Study
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
Authors: DINIYAH AULIA FITRI, DEDI MUHAMMAD SIDDIQ
Institution: Universitas Swadaya Gunung Jati
Language: English
Subfield: Demography
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408644160