PENGARUH ORIENTASI ETIS DAN BUDAYA JAWA TERHADAP PERILAKU ETIS AUDITOR

Abstract

Auditors are required to know, underst and apply ethical principles in performing their pro-ressional works. The ability of auditors to understand ethical issues is also influenced by the cultural environment in which they five. This research is aimed at analysing the effect of ethical orientation (idealisme-relativisme) and Javanese culture on ethical behavior of auditors. Population of this reseacrh were auditors of accounting firms in Semarang. Data was gathered by using questionairres sent to respondent. This research used 60 auditors as respondents and all auditors working at the accounting firms were chosen as respondents (sensus method). Data then was analysed using regression model. The findings showed that idealism and Javanese culture positively influenced the ethical behavior of auditors. However. relativism didnot significantly influenced the ethical behavior of auditors .