PENGARUH PENALARAN MORAL DAN INTENSITAS MORAL TERHADAP SKEPTISME PROFESIONAL AUDITOR PEMERINTAH
Auditor professional skepticism is a core concept in audit codes of ethics. This research tries to elaborate the influence of ethics to auditor professional skepticism. Components of ethics being tested in this research are moral reasoning and perceived importance of moral intent. Moral reasoning is...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Summary: | Auditor professional skepticism is a core concept in audit codes of ethics.
This research tries to elaborate the influence of ethics to auditor professional
skepticism. Components of ethics being tested in this research are moral reasoning
and perceived importance of moral intent. Moral reasoning is an individual moral
development level that reflects how human perceive right and wrong when facing
ethical dilema. Moral intent reflects Intensitas the importance of understanding the
characteristics of moral issues when facing audit dilema. Theory of cognitive
dissonance was utilized to explain this research analysis.
The respondents of this research are auditors of Indonesian Supreme Audit
Institution (SAI). Questionnaries were spread of in the SAI training institution.
The auditors were came from varies provinces in Indonesia. The result of this
study found a positive relationship between moral reasoning and auditor
professional skepticism. On the other side, it failed to proof the relationship
between moral intent and auditor professional skepticism.
This research confirms the implication of cognitive dissonance theory to
explain the relationship between moral reasoning and skepticim. It implies the
importance of moral reasoning to be concerned by BPK as the audit external
institution in Indonesian�s government. |
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