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Asna Manullang
Dosen STIE Pelita Nusantara Semarang
Economics, Econometrics & Finance

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PENGARUH TEKANAN ANGGARAN WAKTU DAN RESIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT Asna Manullang
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

This paper investigates critical issues on ethical behavior, specifically the role of an individual’s perception of situation-specific issues on decision making process in moral situation related to some accounting situation. A person who perceived moral problem does not always make moral-decision in practice because he/she tend to ignore moral issues when be faced with technical-characteristic situation.This investigation prove the difference of Moral Intensity as well as Moral Sensitivity, Moral Judgment, and Moral Intention were not always create a person’s moral-decision in some accounting moral problem situation.
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