E-JURNAL AKUNTANSI
Vol 17 No 2 (2016)

BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL PEMODERASI PENGARUH ORIENTASI ETIS PADA PERTIMBANGAN ETIS AUDITOR

Ni Ketut Apriliawati Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ketut Alit Suardana (Unknown)



Article Info

Publish Date
10 Nov 2016

Abstract

This study was conducted to determine the ethical culture of the organization as the moderating variable influence ethical orientation on ethical considerations auditor. This research was conducted in Bali, samples taken as many as 80 people with purposive sampling method. The data collection is done by distributing questionnaires using Likert scale of 4 points to measure 28 indicators. The analysis technique used is moderated regression analysis. These results indicate that the orientation of ethical idealism positive influence on ethical considerations auditor, the orientation of ethical relativism negative effect on ethical considerations auditor, ethical culture organization moderating influence ethical orientation idealism on ethical considerations auditor, ethical culture organization moderating influence of the orientation of ethical relativism on the ethical considerations auditor , This shows that the ethical organizational culture variables able to moderate the influence of ethical orientation on ethical considerations auditor.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...