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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review
Sasongko Budisusetyo
STIE Perbanas Surabaya
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 Sasongko Budisusetyo; Bambang Subroto; Rosidi Rosidi; Solimun Solimun
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

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 dilemmassuch as how auditors should behave. Many studies have shown moral character is importantin 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 moralcharacter variables comprising the dimensions of spirituality, idealism, moral courage, andperspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making ismeasured by making a story of ethical scenarios. Furthermore, the data were analyzed usingsoftware WarpPLS. This study shows importance of moral character in an auditor's ethicaldecision. This study shows that being an accountant is a choice being a noble human beingand not a mere pursuit of economic benefits.
Moral Character: Challenges for Auditors in Serving Public Interest Sasongko Budisusetyo
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

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 Bambang Subroto Dian Kusuma Wardhani Fatikhatul Aula Kristina Puspitasari Rosidi Rosidi Solimun Solimun Tjiptohadi Sawarjuwono Zakiah Zakiah