摘要：AbstractResearch of fraud prevention with religious and spiritual values in the workplace has not been widely researched by previous researchers. This research is important considering the high cost of disclosing a fraud action case. Analyzing measurement used isModerated Regression Analysis(MRA) using 30 investigating auditors from Development Financial Controller (BPKP) as research respondents. The results indicate that there is positive and significant influence between religiosity and spirituality on fraud prevention. It is proven to give a positive and significant effect as a variable that strengthens the relationship between religiosity and fraud prevention.
