ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Pengaruh Faktor Individual dan Situasional terhadap Pengambilan Keputusan Etis Internal Auditor | Hadiwidjaja | Jurnal Akuntansi dan Bisnis

Pengaruh Faktor Individual dan Situasional terhadap Pengambilan Keputusan Etis Internal Auditor

Rini Dwiyani Hadiwidjaja

##article.abstract##


Implementation of Good Corporate Governance (GCG) in an organization is essential for the survival of the company. An activity in a period is necessary to evaluate and to monitor the organization's performance improvement at future. One effort to monitor the performance of the organization in order to align the planning and execution of the work carried out a monitoring and control. In order to achieve such alignment, it is necessary to control the unit's internal control system procedures that include both tangible and intangible substance control. Auditing International Standard Operation (ISO) and the Satuan Pengendalian Internal (SPI) in its implementation involves several internal auditor, where there are still some obstacles that organizations face in putting an auditor in the organization, including the diverse educational background, is still a lack of understanding of the code of ethics auditors and organizations, which have not been standardized auditor competence impacting the auditee complaints over the decision and recommendation. The purpose of this study was to determine the effect of individual factors (audit experience, professional commitment, and ethical orientation) and situational factor (organizational ethical values​​) on ethical decision making of internal auditors. The population in this study are all UT internal auditors that includes an ISO internal auditor and the auditor SPI-UT UPBJJ operational areas. This study analyzes the data using multiple linear regression method. The results showed that individual factors significantly influence ethical decision making of internal auditors. The dominant factor is the effect of audit experience as an individual factor and ethical values as a situasional factor ​​in ethical decision-making organization.

References


Davis, C.E. 1997. Experience and the Organization of Auditors’ Knowledge. Managerial Auditing Journal, Vol. 12 No. 8, hal. 411-422.

Douglas, P.C., R.A. Davidson dan B.N. Schwartz. 2001. The Effect of Organizational Culture and Ethical Orientation on Accountants’ Ethical Judgments. Journal of Business Ethics: 34(2) , hal. 101-121.

Forsyth, D.R. 1992. Judging the Morality of Business Practices: The Influence of

Personal Moral Philosophies. Journal ofBusiness Ethics 11, hal. 461-470.

Hudayati, A. 2002. Perkembangan Penelitian Akuntansi Keperilakuan: Berbagai teori dan pendekatan yang melandasi. JAAI 6 (2): 81–96.

Hunt, S.D.; V.R. Wood dan L.B. Chonko .1989. Corporate Ethical Values and Organizational Commitment in Marketing. Journal of Marketing, Vol. 53 (July). Hal. 79-90.

Khomsyiah, dan Nur Indrianto. 1998. Pengaruh Orientasi Etika Terhadap Komitmen dan Sensitivitas Etika Auditor Pemerintah di DKI Jakarta. Jurnal Riset Akuntansi Indonesia, Vol.1, No.1, Januari, 13-28.

Jeffrey, C. dan N. Weatherholt .1996. Ethical Development, Professional Commitment, and Rule Observance Attitudes: A Study Case of CPAs and Corporate Accountants. Behavioral Research in Accounting, Vol. 8, hal 8-36.

Jones, T.M. 1991. Ethical Decision Making by Individuals in Organizations: An Issue- Contingent Model. Academy of Management Review, Vol. 16 No. 2, hal. 366-395.

Kidwell, J.M., R.E. Stevens dan A.L. Bethke .1987. Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality? Journal of Business Ethics, 6 (6), hal. 489-494.

Loe, T.W., L. Ferrel dan P. Mansfield .2000. A Review of Empirical Studies Assesing Ethical Decision Making in Business. Journal ofBusiness Ethics 25, hal. 185-204.

Louwers, T.J.; L.A. Ponemon dan R.R. Radtke .1997. Examining Accountants’ Ethical Behavior: A Review and Implications for Future Research dalam Behavioral Accounting Research: Foundation and Frontiers, Editor Vicky Arnold dan Steve G. Sutton, hal. 188-221.

Paolillo, J.G.P dan S.J. Vitell .2002. An Empirical Investigation of the Influence of Selected Personal, Organizational and Moral Intensity Factors on Ethical Decision Making. Journal of Business Ethics 35, hal. 65-74.

Shaub, M.K., D.W. Finn dan P. Munter .1993. The Effects of Auditors’ Ethical Orientation on Commitment and Ethical Sensitivity. Behavioral Research in Accounting, Vol. 5, hal. 145-170.

Trevino, L.K. .1986. Ethical Decision Making in Organizations: A Person-Situation Interactionist Model. Academy of Management Review, Vol. 11. No. 3, hal. 601- 617.

Ziegenfuss, D.E. dan O.B. Martinson .2002. The IMA Code of Ethics and IMA Members’ Ethical Perception and Judgment. Managerial Auditing Journal, Vol. 17 No. 4. Hal. 165-173.

Ziegenfuss, D.E. dan A. Singhapakdi .1994. Professional Values and Ethical Perceptions of Internal Auditors. Managerial Auditing Journal, Vol. 9 No. 1, hal. 34-44.




DOI: http://dx.doi.org/10.20961/jab.v14i1.155

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic