Pengaruh Pengalaman Auditor terhadap Ethical Judgement

Nujmatul Laily, Bambang Subroto, Made Sudarma
2011 Jurnal Akuntansi Multiparadigma  
The Effect Of Auditor's Experience On Ethical Judgement. This research examines the effect of auditor's experience on ethical judgement with auditor's knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor's experience has direct effect on ethical judgment but it has negative effect with auditor's knowledge becomes an
more » ... edge becomes an intervening variable. Auditor's experience has direct effect on auditor's knowledge and professional commitment. This study fi ndsno relationship between professional commitment and ethical judgement.The fi nding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement denganpengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement. KataKunci: pengalaman, pengetahuan, komitmen profesional, pertimbangan etis.
doi:10.18202/jamal.2011.12.7130 fatcat:uq2x4xmgkrfonpmog5zzh2otvy