文章基本信息

标题：How do ethical orientation and ethical cultural affect auditor’s ethical behavior?
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作者：Fitria Ramadhanti ; Imam Subekti ; Syaiful Iqbal 等
期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：7
页码：46-52
DOI：10.20525/ijrbs.v9i7.931
出版社：Society for the Study of Business & Finance
摘要：This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.
关键词：Idealism; Relativism; Ethical Culture of the Organization; Experience; Auditors Ethical Behavior