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Faktor-faktor yang mempengaruhi pengambilan keputusan auditor internal dalam situasi berdilema etika

KURNIAWAN, Ferri Farkhan, Dr. Supriyadi, M.Sc

2009 | Tesis | S2 Magister Akuntansi

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The internal auditor holds a dual allegiance to the internal auditing profession and to management of an organization, a critical issue facing the internal auditor is the ethical dilemma .This research reports on a survey that investigated the ethical decision making process of internal auditor . The ethical decision making of internal auditor are hypothesized to be influenced by ethical orientation, professional commitment,working experience and corporate ethical value . For this study,a Structural Equation Model that use in this research is Partial Least Square has been developed which configures how the organizations’ ethical environment and personal traits affect ethical decision making. This results may indicate that the complexity of the ethical decision making process is not fully captured in theoretical models.

Kata Kunci : Auditor internal,Pengambilan keputusan


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