Article Per Year (5 Year)
p-Index From 2019 - 2024
1.879
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi INTEKNA AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal IMPACT: Implementation and Action Ilomata International Journal of Social Science Indonesian Journal of Applied Accounting and Finance
Widya Ais Sahla
Jurusan Akuntansi, Politeknik Negeri Banjarmasin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Dinamika Akuntansi

 1 
Determinants of Auditor’s Ethical Sensitivity: Data from South Kalimantan Sahla, Widya Ais; Mukhlisah, Nurul; Farida, Lea Emilia
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.16535

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.
Co-Authors Ade Adriani Nurul Mukhlisah, Hikmahwati Novita Weningtyas Respat Aliyah, Siti Sophiah Rothbatul Dwianto Mukhtar Latif Emy Iryanie Fattah, Tino Kemal Julkawait Julkawait Julkawait Julkawait Julkawait Julkawait, Julkawait Lea Emilia Farida Nurul Mukhlisah Nurul Mukhlisah Nurul Mukhlisah, Nurul Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah, Nurul Recha Rahmadhana Rusman Irwansyah Sandra Iriawan Sandra Iriawan, Sandra Siti Sophiah Rothbatul Aliyah Tino Kemal Fattah