The Effects of Ethical Orientation and Moral Intensity on the Ethical Decision of an Auditor
This research examined the effects of the ethical orientation and moral intensity of an auditor’s ethical decision working in an inspectorate office in West Java, Indonesia. The research respondents are thirty-three (33) government auditors of the same office. The experimental method was used. Audit cases that analyzed an auditor’s ethical behavior when dealing with deviating conditions were utilized. Descriptive analysis was used in analyzing the behavior of an auditor in an audit scenario particularly multiple regression analysis, previously performed on the data quality and classical-assumption tests. The results of the study indicated that idealism has no influence on the ethical decisions of the auditor; however, relativism and moral intensity have positive influences on the auditor’s ethical decision. The research is a contribution to the professional board that supervises government auditors in implementing the code of conduct of the accounting profession.