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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Interdisciplinary Journal of Advanced Research and Innovation
Nuraini A
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors Hikmah Islamiati; Nuraini A; Nita Erika Ariani
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26537

Abstract

Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained. Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life. Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research.  
FINDINGS ON FRAUD IN FINANCIAL MANAGEMENT: PROFESSIONAL EXPERIENCE, EXPERTISE, AND PROFESSIONAL ETHICS OF GOVERNMENT INTERNAL SUPERVISORS Irfansyah Putra; Nuraini A; Riha Dedi Priantana
Interdisciplinary Journal of Advanced Research and Innovation Vol. 1 No. 2 (2023): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v1i2.21

Abstract

The purpose of this study was to determine the effect of Professional Experience, Expertise, and Professional Ethics on Findings of SKPD Financial Management Fraud. The population in this study were all Government Internal Supervisors, totaling 28 people. The sample in this study is a census of 45 SKPD. Respondents in this study were 28 Auditors for Government Internal Supervisory Apparatuses. Data analysis in this study used multiple linear regression, which was processed with the SPSS program (Statistical Package For Social Science). The results showed that professional experience, expertise, and professional ethics (both jointly and simultaneously) positively and significantly affected findings of SKPD financial management fraud. Professional experience has a positive effect on findings of SKPD financial management fraud, the expertise of the government's internal supervisory apparatus partially has no effect on findings of SKPD financial management fraud, and professional ethics has a positive effect on findings of SKPD financial management fraud.
Co-Authors Ardani Musa Arditi Annisa H Azhari Effendi Azia Kausarina Cut Sri Murinda Darmiathi Darmiathi Fifi Yusmita Hikmah Islamiati Irfansyah Putra Islahuddin Islahuddin Muhammad Arfan Muhammad Nashir Mustafa Kamal Nadirsyah Nadirsyah Nita Erika Ariani Riha Dedi Priantana Riha Dedi Priantana Yenny Rachmad Yuan Laterina Putri Yulia Fitri