PENGARUH ORIENTASI ETIS TERHADAP PERTIMBANGAN ETIS AUDITOR DENGAN BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik (KAP) di Semarang)

Abstract

The problem of job culture is uncared ethics values, so necessary to auditor to be sensitive on ethics problem. This research replicated from research paper that have been done by Douglas et al. (2001). This research had purposed to know the effect organizational ethical culture and ethical orientation (idealismrelativism) on auditors ethical judgment. This research used Purposive Sampling to choosed the sample. Sample of this research were 73 auditors from audit firms in Semarang). The instrument of this study is questionnaire which distributed directly to auditors. This research was using multiple linear regression by SPSS (Statistical Product and Service Solutions) 16 program as the analytical method. The result of research showed idealism has significantly positive affect on auditors ethical judgment. However relativism have negative affect on auditors ethical judgment but did’t significantly. At this reasearch organization ethical culture showed moderating effect to relation between orientation (relativism) and auditor’s ethical judgment. But not that way on relation between orientation (idealism) and auditor’s ethical judgment.