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Ida Ayu Pradnyani Wedhasari
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Moral Reasoning Memoderasi Pengaruh Ethical Sensitivity Pada Kualitas Internal Audit di PT. Bank BRI Kantor Cabang se-Provinsi Bali Ida Ayu Pradnyani Wedhasari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p07

Abstract

Internal audit or internal examination is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. The purpose of this research is to analyze the moral reasoning to moderate the influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. This research was conducted in all offices of PT. Bank BRI Branch Office of Bali Province as many as twelve offices located in the Region of Bali in 2017 by making auditors as many as 50 people as samples through saturated sample method. The data were collected by distributing questionnaires as many as 50 respondents were tested through regression analysis moderation technique. Based on the analysis, ethical sensitivity variable has a positive effect on internal audit quality at PT. Bank BRI Branch Offices throughout Bali Province. Moral reasoning strengthens or moderates the positive influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. Keywords: ethical sensitivity,moral reasoning, quality of internal audit
Co-Authors Ida Bagus Putra Astika