Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education

Arifudin
Maharani, Satia Nur
Sidharta, Eka Ananta

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 3 No. 2 (2024): February 2024

The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.