The Effect of Organization Ethical Culture and Ethical Climate on Ethical Decision Making of Auditor with Self Efficacy as Moderating

This study aims to examine the determinants of ethical decision making of auditor such as organizational ethical culture and ethical climate with self-efficacy as moderating variable. The factors examined in this study are ethical organizational culture and ethical climate used as the independent va...

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Bibliographic Details
Published in:Review of Integrative Business and Economics Research 2015-01, Vol.4 (1), p.226
Main Authors: Apriliani, Dewi, Anggraini, Ratna Z R, Anwar, Choirul
Format: Article
Language:English
Subjects:
Accountants
Accounting
Audited financial statements
Auditors
Brand loyalty
Conflicts of interest
Corporate culture
Decision making
Employees
Ethics
Hypothesis testing
Scandals
Self-efficacy
Traditions
Values
Variables
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Summary:This study aims to examine the determinants of ethical decision making of auditor such as organizational ethical culture and ethical climate with self-efficacy as moderating variable. The factors examined in this study are ethical organizational culture and ethical climate used as the independent variables, while the ethical decision making is the dependent variable and self-efficacy is a moderating variable. The respondents of this study are 63 auditors in Central of Jakarta. The data used are primary data and selection of samples is based on a convenience sampling method. The study used multiple linear regression analysis and residual test at significance level of 5%. The result of hypothesis testing showed simultaneously that the two independent variables, organizational ethical culture and ethical climate, have effect on ethical decision making of auditors. The results indicate that laws and codes of ethical climate are a type of the most influential among other types of ethical climate.
ISSN:2414-6722
2304-1013