Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor

Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor
(Studi Empiris pada Auditor di Bengkulu dan Sumatera Selatan)

Nurna Aziza, SE, MSi, Ak
H. Andi Agus Salim, SE, MSi, Ak


Failure or deviation in audit that conducted by auditors have need an ability of the auditors to considering ethics and behavior in auditing implementation, by recognize the ethics problems that emerge in auditing implementation. AICPA have requirement the auditors to accustomed their professional sensitivities and moral consideration in their whole activities (Anderson and Ellyson, 1986). Therefore, an auditor who has sensitivity towards ethics problems will be more professional.

The study was referred to study of Shaub et al. (1993), used path analysis to examine the effects of ethics sensitivity of auditors (described as ability to confess ethics characteristic under professional situation of an auditor) at: (1) personal ethics orientation that formed by culture and personal experiences, (2) commitment of organization, and (3) professional commitment. It was also examining the effect of ethics orientation and professional commitment toward organizational commitment. Sample amount is 32 auditors who active in CPA of Bengkulu and South Sumatera.

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Result has indicated that ethic orientation of auditors has affected their professional commitment level. High idealism of auditor has also high professional commitment than relativism. The Auditors who have such type will have more acceptable and believe in subjects and values of accountant profession, loyal to accountant profession. It is also indicated that there is high significant effect between auditors who have commitment to their profession and organizational commitment. Professional commitment and organizational commitment have not significant effect to ethics sensitivity, it is proofed that CPA and profession organization have less support the auditors in understanding and recognizing the ethics problems (such as: less frequently in training the auditor related to the ethics). But, result of correlation matrix of both variables have significant context to ethics sensitivities.

Keywords: Idealism, relativism, professional commitment, organizational commitment and ethics sensitivity.

Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor

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