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All Journal Jurnal Manajemen Bisnis EL-MUHASABA Widya Warta Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal Community Empowerment Accounting and Finance Studies Jurnal Manajemen dan Kewirausahaan Review of Applied Accounting Research Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Culture Accounting and Auditing Akurasi Jurnal Analisis Bisnis Ekonomi
Nur Laila Yuliani
Universitas Muhammadiyah Magelang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Widya Warta

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DETERMINASI PENGAMBILAN KEPUTUSAN ETIS AUDITOR INTERNAL (Studi Empiris pada BUMN dan BUMD di Magelang dan Temanggung) Abdurrahman, Abdurrahman; Laila Yuliani, Nur
Widya Warta No. 02 Tahun XXXV / Juli 2011
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Internal auditors play important roles in an organization concerning management, accounting, and operational functions. The multiple roles played by internal auditors include those as professionals and as members of organization in which they often bring internal auditors into auditing conflicts potential to generate ethics dilemma. This research aims to test empirically ethical decision-making processes done by internal auditors related to ethics orientation, professional commitment, job experience, and independency. The sample of this research was taken by the use of purposive sampling method. The number of the sample is 38 internal auditors of BUMN and BUMD in Magelang and Temanggung, who have done at least two auditings. The data analysis was conducted using descriptive statistic test, data quality test which consisted of validity test and reliability test. While, hypothesis test applied doubled linear regression, t test, and F test. The result of the analysis indicates that (1) ethics orientation, professional commitment, and independency partially had positive influence toward ethical decision making by internal auditors with significance level of ethics orientation 0,014, professional commitment 0,026, and independency 0,020 (2) ethics orientation, professional commitment, job experience, and independency simultaneously had positive influence with significance value 0,000 (3) there was not significant influence between job experience and ethical decision making by internal auditors.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Abdurrahman Advent Rainaldy Afafa, Rizal Wahyu Afif, Naufal Agustini, Rahmawati Dwi Agustini, Rahmawati Dwi Ahmad Faisal Al Faraby, Usama Amanda Eka Adisty Anisa, Friztina Anissa Hakim Purwantini Anita Viani Arvakni, Isti Barkah Susanto Bayu Sindhu Raharja Bella Ayu Kusuma Wardani Betari Maharani Candra, Septian Dwi Cholisna, Siti Li Dahli Suhaeli Darmadi, Ravindra Ardiana Darmawan, Wibi Devi, Ni Made Rizkie Dewi , Veni Soraya Dias Widiawati Dwidela Infantriani Ratmasari Eka Yudha Adi Setia Erlina, Devi Farida, Farida Fathima, Salsa Hanifatul Hana, Marissa Tri Hanh, Pham Van Hapsari, Tifa Anggun Khasanah, Intan Khamilatul Khikma Wintoro Kumala, Faizah Kurniawati Kurniawati Kusumaningrum, Serafica Btari Christiyani Listianto, Aris Listianto, Aris Marantika, Syaifana Diana Maulana, Bramasta Reza Mifta Shafira Putri Muhamad Izdad Fuadi Muhamad Rifki Efendi Muhammad Adiatma Setyawan Muhammad Ridhwan Ab Aziz Muhdiyanto, M Muji Mranani Naufal Afif Nia Kurniati Bachtiar Nugraheni, Nur Aisah Nurfadhilah, Ilfi Ocky Sanjaya Prasetya, Dimas Tri Prasetya, Dimas Tri Purwantini, Anissa Hakim Putri, Dila Ratnasari Catur Putri, Dila Ratnasari Catur Putri, Hanah Ladhinah Raynaldi Ahmad Assidiqy Rininta Eka Kusumawati Sefia Tiara Putri Setyaningrum, Dewi Shofiyani, Dianah Sita Indriyani Siti Noor khikmah Tai, Do Anh Tia Arfiani Ulfa Luthfiana Masjidin Utami, Pranita Siska Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyuningsih, Titi Wijayati, Ratih Wijayati, Ratih