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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Kedaymas JEMBA: Journal of Economics, Management, Business, and Accounting REVIU: Accounting, Business & Organizations
Sasongko Budisusetyo
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Economics, Econometrics & Finance

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Journal : Journal of Economics, Business,

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SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditor's ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
Moral Character: Challenges for Auditors in Serving Public Interest Budisusetyo, Sasongko
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1101

Abstract

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are used as a moderating variable. The results of this study have implications as ethical decision quality can be obtained and carried through increased moral character. By identifying the potential drivers for improving auditors’ moral character, this research can inform the discussions and strategies of professional bodies, regulators and government on improving the audit quality of financial reports. The intensity of competition in a public accounting firm may have an impact on improving the quality of auditing services, but on the other hand, also have an impact on ethical issues. This research lays the foundation for competition among public accounting firms being recognized as a major issue in industrial policy in auditing services. 
Co-Authors Adhinegoro, Muhammad Bagus Aula, Fatikhatul Bambang Subroto Denari Dhahana Edtiyarsih Dian Kusuma Wardhani Diyah Pujiati Djuwari Djuwari Edtiyarsih, Denari Dhahana Erina Sudaryati Fiasty, Sovia Nanang Shonhadji Nitasari, Aulia Wahyu Puspitasari, Kristina Putri, Alsa Safina Rosidi Rosidi Samekto , Agus Solimun, Solimun Tjiptohadi Sawarjuwono Zakiah Zakiah