Auditor Ethical Decision Making by Yakobus Kaditti Bangun, Marselinus Asri, Scientific Research Journal (Scirj), Volume V, Issue VI, June 2017 Edition

Scirj Volume V, Issue VI, June 2017 Edition
ISSN: 2201-2796

Auditor Ethical Decision Making

Yakobus Kaditti Bangun, Marselinus Asri

Abstract: This study aimed to investigate the influence: financial information for the making of ethical decision, ethical ideologies, ethical climate, professional ethics, and commitment to the profession. The research data obtained through a survey method to the auditor on Public Accountant Firm and Analysis of data using the IBMSPSS program with a simple regression test and test Moderated Regression Analysis (MRA). The results of statistical tests indicate that the sixth hypothesis is accepted. Financial information has a positive and significant impact on ethical decision-making auditor. However, the effect is small and a set of other factors not included in the model. These five variables moderation, strengthen the influence of financial information to the auditor's ethical decision-making. However, the effect is small and a set of other factors. The research findings show a variable moderating influence ethical idealism is more variable than other woods moderation. Auditor in ethical decision making, unable to put aside personal interests, while able to take difficult decisions in accordance with ethical values, norms that apply without fear of losing a job as an auditor.

Reference this Paper: Auditor Ethical Decision Making by Yakobus Kaditti Bangun, Marselinus Asri published at: "Scientific Research Journal (Scirj), Volume V, Issue VI, June 2017 Edition, Page 27-45 ".

Search Terms: ethical, ethical ideologies, ethical climate, professional ethics, professional commitment

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