The Relationship Between Supervisory Performance And Quality Of Local Government Financial Reporting On Fraud Prevention With Religiosity And Leadership Style As Moderating Variables

Abstract

This study aims to obtain empirical evidence on the relationship between the performance of supervision and the quality of local government financial reporting on fraud prevention with religiosity and leadership style as moderating variables. This study used primary data obtained from the distribution of online questionnaires to auditors at the provincial Inspectorate/District/City in the Special Region of Yogyakarta. Pilottest test results of research instruments conducted to 38 auditors at the financial and development Supervisory Agency, as many as 49 questions out of 50 questions in the questionnaire have validity and are eligible to be used for this study. By using a sample of auditors at the provincial Inspectorate / District / City, this study is believed to be able to add insight into the auditor to prevent fraud in the scope of local government.