Title:
Spiritual Intelligence and Leadership in Fraud Prevention: The Mediating Role of Auditor Performance

Authors:
Helly Aroza Siregar, Munawar Muchlish, Ina Indriana, Agus Solikhan Yulianto, Indonesia

Abstract:

The purpose of this study is to analyze whether government internal auditors with spiritual intelligence and the support of spiritual leadership can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency in province level as the subject with 201 respondents. The data analysis method used was the Structural Equation Model (SEM) processed by AMOS application. The results demonstrate that spiritual intelligence and spiritual leadership exert a positive and significant influence on auditor performance. In addition, spiritual intelligence, spiritual leadership, and auditor performance significantly contribute to fraud prevention. Auditor performance is also confirmed as a significant mediating variable in the relationship between spiritual intelligence, spiritual leadership, and fraud prevention.

DOI: https://doi.org/10.51505/IJEBMR.2026.1005