BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL PEMODERASI PENGARUH ORIENTASI ETIS PADA PERTIMBANGAN ETIS AUDITOR
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.
Penulis: Ni Ketut Apriliawati
Putra, Ketut Alit Suardana
Kode Jurnal: jpakuntansidd160121
