Ethical Decision Making In Public Accounting Firm

Download or read book Ethical Decision Making in Public Accounting Firm written by Yakobus Bangun and published by . This book was released on 2017 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aimed to investigate the influence: financial information for the making of ethical decision, ethical ideologies, ethical climate, professional ethics, and commitment to the profession. The research data obtained through a survey method to the auditor on Public Accountant Firm and Analysis of data using the IBMSPSS program with a simple regression test and test Moderated Regression Analysis (MRA). The results of statistical tests indicate that the sixth hypothesis is accepted. Financial information has a positive and significant impact on ethical decision-making auditor. However, the effect is small and a set of other factors not included in the model. These five variables moderation, strengthen the influence of financial information to the auditor's ethical decision-making. However, the effect is small and a set of other factors. The research findings show a variable moderating influence ethical idealism is more variable than other woods moderation. Auditor in ethical decision making, unable to put aside personal interests, while able to take difficult decisions in accordance with ethical values, norms that apply without fear of losing a job as an auditor.