Abstract

This study aims to test a theoretical model that explains the role of Spiritual Intelligence in the relationship between the determinants of fraud prevention in budget management. Specifically, this study aims to examine and analyze the influence of organizational culture, love of money, and whistleblowing on fraud prevention in regional budget management, with Spiritual Intelligence as a moderating factor. This research is empirical and uses a purposive sampling technique. The sample in this study was 322 Regional Apparatus Organization (OPD) officials. Data analysis used SMART PLS analysis. The results show that whistleblowing has a proven effect on fraud prevention, in addition to organizational culture and love of money. The results of the moderation also demonstrate that, in addition to organizational culture and a love of money, whistleblowing has a proven effect on fraud prevention, with Spiritual Intelligence serving as a moderating factor.

Keywords: Spiritual intelligence, organizational culture, love of money, whistleblowing, and regional financial management.

How to Cite:

Mahdi, S. A., Zamzam, I. & Daud, N., (2025) “Determinants of Fraud Prevention in Regional Budget Management with Spiritual Intelligence as a Moderator (Study on the Regional Government of North Maluku)”, Australasian Accounting, Business and Finance Journal 19(5), 186–198. doi: https://doi.org/10.14453/aabfj.v19i5.11

Rights:

In Copyright