Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics
| Autor: | Novien Rialdy, Maya Sari, Syafrida Hani, Jufrizen Jufrizen, Irfan Irfan |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Integrated Journal of Business and Economics, Vol 7, Iss 3, Pp 518-532 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2549-5933 2549-3280 |
| DOI: | 10.33019/ijbe.v7i3.651 |
| Popis: | This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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