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All Journal Jurnal Strategi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Akuntansi Kompetif Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Akuntansi Peradaban
Erry Andhaniwati
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Economics, Business, and Government Challenges

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Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista; Erry Andhaniwati
Journal of Economics, Business, and Government Challenges Vol 2 No 2 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.91

Abstract

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.
Co-Authors Diajeng Salsabila Kautsar Dicky Erasta Ariansyah Febri Yanti Nur Hayati Fikri Ary Nugraha Lucinda Amanda Rista Mayla Hadyan Muhammad Firas Anandito Giffary Muhammad Nafi Aziz Nabila Maharani Safitri wahyu cahyo nugroho