AUDITOR PROFESSIONAL COMMITMENT AND PERFORMANCE: AN ETHICAL ISSUE

KUSUMASTUTI, RATIH and GHOZALI, IMAM and FUAD, FUAD (2016) AUDITOR PROFESSIONAL COMMITMENT AND PERFORMANCE: AN ETHICAL ISSUE. Risk governance & control: financial markets & institutions, 6 (4). pp. 540-548. ISSN 2077-4303

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Abstract

This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance. Keywords: Ethical Orientation, Idealism, Relativism, Professional Commitment, Auditor Performance

Type: Article
Informasi Tambahan: Artikel Terindex Scopus Desember 2016
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: RATIH KUSUMASTUTI
Date Deposited: 13 Mar 2018 01:31
Last Modified: 13 Mar 2018 01:31
URI: http://repository.unja.ac.id/id/eprint/3592

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