Pengaruh Kode Etik Profesional Persepsian, Filosofi Moral Pribadi, dan Budaya terhadap Kesadaran Etis Auditor Internal di Indonesia

NOVIA AULIYAH, Mahfud Sholihin, Prof., Ph.D.

2021 | Tesis | MAGISTER AKUNTANSI

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kode etik profesional persepsian, filosofi moral pribadi (idealisme dan relativisme), dan budaya terhadap kesadaran etis auditor internal di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan survei yang dibagikan secara online. Jumlah responden yang dikumpulkan dalam penelitian ini sebanyak 75 auditor internal. Pengujian hipotesis kemudian dilakukan dengan analisis SEM-PLS. Hasil penelitian menemukan bahwa kode etik profesional persepsian dan idealisme memiliki pengaruh positif terhadap kesadaran etis auditor internal, sedangkan relativisme memiliki pengaruh negatif terhadap kesadaran etis auditor internal. Budaya ditemukan memiliki pengaruh terhadap kesadaran etis auditor internal khusunya dimensi power distance, uncertainty avoidance, dan long term orientation. Berdasarkan uji data melalui software WarpPLS 7.0 ditemukan bahwa kesadaran etis dapat dijelaskan oleh ketiga variabel kode etik profesional persepsian, filosofi moral pribadi (idealisme dan relativisme), serta budaya sebesar 55%, sedangkan 45% sisanya dijelaskan oleh variabel lain di luar penelitian. Penelitian ini bersifat orisinal; belum ada studi empiris di Indonesia yang meneliti pengaruh kode etik profesional persepsian, filosofi moral pribadi, dan budaya terhadap kesadaran etis dengan menggunakan auditor internal sebagai objek penelitian.

This study aims to provide empirical evidence on the influence of the internal audit�s perceived professional code of ethics, personal moral philosophy (idealism and relativism), and culture on ethical awareness of internal auditors in Indonesia. This study uses a quantitative method with surveys distributed online. The number of respondents collected in this study were 75 internal auditors. Hypothesis testing is then carried out using SEM-PLS analysis. The results of this study show that perceived professional code of ethics and idealism has a positive influence on internal auditors� ethical awareness, while relativism has a negative effect on internal auditors� ethical awareness. Culture has an influence on internal auditors� ethical awareness, particularly on dimensions of power distance, uncertainty avoidance, and long-term orientation. Based on data testing through WarpPLS 7.0 software, it is found that ethical awareness can be explained by the three variables of perceived professional code of ethics, personal moral philosophy (idealism and relativism), and culture only up to 55%, while the remaining 45% is explained by other variables outside the study. The originality of this research; there has been no empirical study in Indonesia that examines the effect of perceived professional code of ethics, personal moral philosophy, and culture on ethical awareness by using internal auditors as the object of research.

Kata Kunci : Auditor internal, kode etik audit internal, filosofi moral pribadi, budaya, kesadaran etis, proses pengambilan keputusan etis.