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Determinants of Auditor’s Ethical Sensitivity: Data from South Kalimantan

Year: 2019

Type: article

Abstract: This study aims to identify factors that influence the auditor's ethical sensitivity in dealing with work environment situations that will ultimately affect ethical decision making. Specifically this research will examine the influence of ethical reasoning, spiritual well-being, locus of control, age and gender on the auditor's ethical sensitivity. This research is a survey of auditors in South Kalimantan. The analysis technique used is multiple regression. The results showed that spiritual well-being and age did not affect the high and low sensitivity of auditors. While ethical reasoning, locus of control and gender are proven to influence auditor sensitivity.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

DOI: 10.15294/jda.v11i1.16535

Authors: Widya Ais Sahla, Nurul Mukhlisah, Lea Emilia Farida

Institution: Politeknik Negeri Banjarmasin

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2964278317

FWCI: 0.296

Cites:

Cited by: 2

Related to: 10