Determinants of fraud prevention with spiritual intelligence as moderator

Abstract

The purpose of this study is to test the relationship between competency, organizational culture, love of money, and whistleblowing against prevention fraud with spiritual intelligence as moderation. The samples in this study were the village staff of West Halmahera Regency, namely the village head, village secretary, treasurer, head of the village administration section, head of the village development and empowerment section, and the section of village head community development of 213 people. The data in this study were taken using surveys with questionnaires and conducted validity and reliability tests. Hypothesis testing in this study using simple regression analysis and hierarchy. The results showed that out of the eight hypotheses submitted, only five hypotheses were supported and the rest are not supported.