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All Journal Media Riset Akuntansi Auditing & Informasi
Rasin Tarigan
Universitas Trisakti
Economics, Econometrics & Finance

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LEVEL KOGNITIF MORAL AUDITOR INDONESIA Rasin Tarigan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1902.213 KB) | DOI: 10.25105/mraai.v5i1.2790

Abstract

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.
Co-Authors HERU SATYANUGRAHA