The Effects of Ethical Orientation and Moral Intensity on the Ethical Decision of an Auditor

Ida Rosnidah; Wiwit Apit Sulistyowati; Agung Yulianto

Ida Rosnidah Swadaya Gunung Jati University
Wiwit Apit Sulistyowati Swadaya Gunung Jati University
Agung Yulianto Swadaya Gunung Jati University

Keywords: idealism, relativism, moral intensity, ethical decision

Abstract

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.

Author Biographies

Ida Rosnidah, Swadaya Gunung Jati University

Ida Rosnidah is a professor at the University of Swadaya Gunung Jati, Cirebon, West Java, Indonesia and currently the Dean of Fakultas Economi. She is a certified Chartered Accountant in Indonesia’s text brevet (A and B) and holds the level of Senior Consultant and Trainor. Her expertise is in Auditing Research and in Audit Quality. She finished her bachelor and doctoral degrees in Economic Science, major in Accounting, from Padjajaran University, Bandung West Java (cum laude, GP 3, 92) and her Magister Management from ARS International University in Bandung, West Java.

Wiwit Apit Sulistyowati, Swadaya Gunung Jati University

Wiwit Apit Sulistyowati is a full-time tenured accounting lecturer at the University of Swadaya Gunung Jati Cirebon, West Java, Indonesia. Her expertise is in Ethics and Financial Accounting. She completed his Bachelor of Accounting from STIE Bank Jateng Semarang and Master's Degree from the University of Diponegoro, Semarang, Indonesia. She recently received an appreciation as Lecturer from the Private College Association.

Agung Yulianto, Swadaya Gunung Jati University

Agung Ylianto is a full-time tenured Accounting lecturer at the University of Swadaya Gunung Jati Cirebon, West Java, Indonesia. His expertise is in Tax and Financial Accounting. He completed his Bachelor of Accounting from STIE Bank Jateng Semarang and master's degree from the University of Diponegoro, Semarang, Indonesia.