Media Riset Akuntansi Auditing & Informasi
Vol. 19 No. 1 (2019): April

MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS

Harti Budi yanti (Economic & Business Faculty, Trisakti University)
Hasnawati Hasnawati (Economic & Business Faculty, Trisakti University)
Dwi Fitri Puspa (Economic & Business Faculty, Trisakti University)
Christina Dwi Astuti (Economic & Business Faculty, Trisakti University)



Article Info

Publish Date
29 Apr 2019

Abstract

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.

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Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...