Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan

Abstract

Fraud is being a salient issue because of its huge amount of loss. Fraud offenders have no doubt to commit fraud despite they sacrifice their moral, ethics, and spirituality. The purpose of this research is to investigate the influence of spiritual intelligence in intention to commit fraud and also its influence to moral of leader and organization culture. This research uses quantitative approach by distributing a questionnaire to the respondent and examined by statistic tool smart PLS 3. Research respondents are 52 finance department staff of private company in Yogyakarta, Indonesia. The finding explains person's spiritual intelligence is not fraud prevention. Other findings explain spiritual intelligence is able to emerge a good organization culture and moral of leader. The good organization culture will prevent fraud, but the good moral of a leader is not. This research recommends the organization to increase promoting moral and ethics in the organization through relevant programs that enhance those to its members.