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All Journal Journal of Economics, Business, & Accountancy Ventura
Rosidi Rosidi
University of Brawijaya
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.
Co-Authors Bambang Subroto Sasongko Budisusetyo Solimun Solimun