PENGARUH AKUNTANSI FORENSIK, AUDIT INVESTIGATIF, PROFESSIONAL JUDGEMENT, DAN WHISTLEBLOWING SYSTEM TERHADAP PENGUNGKAPAN FRAUD DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP D. I. YOGYAKARTA DAN JAWA TENGAH)

This research purpose to determine the effect of Forensic Accounting, Investigative Audit, Professional Judgment and Whistleblowing system on Fraud Disclosure with Spiritual Intelligence as Moderation Variable. The object of this research is BPKP Representatives of the Special Region of Yogyakarta and Central Java. The type of data in this study is primary data obtained using a questionnaire that is distributed directly to auditors. This study uses a purposive sampling method with the category of auditors who have more than two years of experience. The data collected in this study amounted to 64 questionnaires. The analysis model used in this study is to use multiple regression testing and interaction test, namely Moderate Regression Analysis (MRA) using the IBM SPSS Statistic 22 application software.