Internal Auditor dan Dilema Etika  

Oleh:

Basuki ; Hendaryatno ; Budisusetyo, Sasongko

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 8 no. 1 (Apr. 2005), page 1.
Topik: auditor; internal auditor; ethics; ethical dilemma; ethical decision making; auditing
Fulltext: VV5.2 8(1) 0405 1-20.pdf (320.0KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research investigates the ethical decision making process of internal auditor. Related variables to an individual decision maker examined in this research are ethical orientation, professional commitment and working experience. In addititon, situation of specific variables, such as corporate ethical value are also examined. Differences in ethical ideology are thought to influence individual's judgement about ethical dilemma. Ethical orientation is createrd based on two dimensions of the Ethical Position Questionnaire (idealism and non-relitivism). The ethical decision making of internal auditor is hypothesized to be influenced by ethical orientation, professional commitment, working experience and corporate ethical value. A structural equation model (SEM) developed configuring how the organizations' ethical environment and personal traits affect ethical decision making. SEM and path analysis results indicate that : 1) ethical decision making are affected by personal values and by environmental variables (direct and indirect effects) of internal auditor , 2) three constructs (corporate ethical value, ethical orientation and professional commitment) are significant causal factors and affect internal auditors' judgement and therefore directly or indirectly affect ethical decision making, 3) years of employment as proxy of working experinence found to have no positive relationship with ethical decision making process........

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