Jurnal Dinamika Akuntansi
Vol 11, No 1 (2019): March 2019

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

Sahla, Widya Ais (Unknown)
Mukhlisah, Nurul (Unknown)
Farida, Lea Emilia (Unknown)

Article Info

Publish Date
17 Mar 2019

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.

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Journal Info
Jurnal Dinamika Akuntansi
Website

Abbrev

JDA

Publisher

Universitas Negeri Semarang

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan ...