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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
Nuraini A
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia
Economics, Econometrics & Finance Environmental Science 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.  
Co-Authors Ardani Musa Arditi Annisa H Azhari Effendi Azia Kausarina Cut Sri Murinda Darmiathi Darmiathi Fifi Yusmita Hikmah Islamiati Islahuddin Islahuddin Muhammad Arfan Muhammad Nashir Mustafa Kamal Nadirsyah Nadirsyah Nita Erika Ariani Riha Dedi Priantana Yenny Rachmad Yuan Laterina Putri Yulia Fitri