Spiritual Intelligence, Workplace Spirituality, And Fraud Prevention: The Moderating Role Of Women’s Leadership In Government Accounting

Introduction: this research is motivated by the importance of leadership in preventing fraud, particularly in the context of government institutions. Spiritual leadership exercised by women is believed to bring strong values of integrity and ethics, especially through a spiritual approach within organisations. Objective: this study aims to analyse the relationship between spiritual intelligence and spirituality in the workplace on fraud prevention, as well as to explore the role of spiritual leadership by female leaders as a moderating variable in that relationship. Method: using a quantitative approach, this study involved 258 government employees working in institutions led by women. Data analysis was conducted using Structural Equation Modelling (SEM) with Smart-PLS 3 to test the relationships between variables. Result: the results of the study indicate that spiritual intelligence does not have a significant effect on fraud prevention. However, spirituality in the workplace has a positive and significant effect. Additionally, spiritual leadership by female leaders has been proven to strengthen the effect of spiritual intelligence on fraud prevention, but it does not influence the relationship between spirituality in the workplace and fraud prevention. Conclusion: this study emphasises the importance of providing more opportunities for women to lead in the government sector. The findings also highlight the need to create a more stable and sustainable leadership system within the government structure, given the high frequency of leadership changes that can disrupt the continuity of integrity values in public institutions.