PENGARUH ORIENTASI ETIS DAN BUDAYA JAWA TERHADAP PERILAKU ETIS AUDITOR (Studi Empiris Pada Auditor di Semarang)

Abstract

ABSTRACT Each auditor is required to have the knowledge, understanding, and implement an adequate ethics in the implementation of professional work. Professional ability to understand the ethical issues are also highly influenced by the environment where he is. The purpose of this research is to empirically examine the effect of the ethical orientation (idealism and relativism) and Javanese culture on auditors' ethical behavior. The Population of this research are auditor of Public Accounting Firm in the Semarang city. This research use censusly method to collect data. A sample used in this study of 60 auditors. Data analysis performed by multiple regression analysis and processed with SPSS ver.15.0 Research shows that the idealism (p = 0.004) and Javanese culture (p = 0000) positive influence on ethical behavior auditors but relativism (p = 0905) did not negatively affect the auditors ethical behavior expected due to lack of professional ethics training to junior auditors. Future research to be suggested to examine other variables that might affect the ethical behavior of auditors as corporate ethical values, organizational culture, commitment, corporate climate, conflict and others. Keywords: Ethical behavior, idealism, relativism, Javanese culture