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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Puteri, Livi Meiga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Influence Of Ethical Ideology And Professional Commitment On Ethical Judgement Syahdan, Rinto; Meliana, Meliana; Puteri, Livi Meiga; Anwar, Asril
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7558

Abstract

This study aims to determine the impact of ethical ideology, auditor experience, and professional commitment on ethical judgment. The target population consists of all auditors from the BPKP in North Maluku Province. A census technique was employed to select the sample for this study. The research utilized quantitative data, primarily obtained from responses to questionnaires filled out by participants. Data collection was conducted through a survey method involving the distribution of these questionnaires. The analysis was carried out using multiple regression techniques. The findings indicate that ethical ideology (specifically idealism) positively influences ethical judgment, while ethical ideology (relativism) negatively affects ethical judgment. Additionally, professional commitment positively impacts the ethical judgment of BPKP auditors in North Maluku Province.
Co-Authors Anwar, Asril Meliana Meliana Syahdan, Rinto