Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Vol. 2 No. 2 (2023): MARCH

THE INFLUENCE OF PROFESSIONAL COMMITMENT AND AUDIT EXPERIENCE ON EXTERNAL AUDITORS' ETHICAL DECISION MAKING IN PUBLIC ACCOUNTING OFFICE IN SURABAYA CITY

Alif Faruqi Febri Yanto (Sekolah Tinggi Ilmu Ekonomi Gempol)

Article Info

Publish Date
03 Apr 2023

Abstract

This research aims to examine the relationship between professional commitment, audit experience, and ethical decision making of external auditors in Surabaya, Indonesia. The study utilized a quantitative descriptive research design with purposive sampling of public accountants who have more than one year of experience and are entitled to sign accountants' reports. The Partial Least Square 3.0 analysis model was used to analyze the data. The findings of the hypothesis testing reveal that professional commitment and audit experience partially have a positive effect on the ethical decision-making of external auditors. The study highlights the importance of professional commitment and audit experience in shaping the ethical decision-making process of auditors.

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Journal Info
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Website

Abbrev

MARGINAL

Publisher

Transpublika Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result ...