Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions

Authors

  • Gede Mandirta Tama Universitas Udayana
  • Gerianta Wirawan Yasa Universitas Udayana
  • I Wayan Ramantha Universitas Udayana
  • Ni Ketut Rasmini Universitas Udayana

DOI:

https://doi.org/10.30741/wiga.v13i1.945

Keywords:

Organizational Culture, Ethical Decisions, Professional Commitment, Moral Reasoning

Abstract

This study aims to provide empirical evidence regarding the effect of professional commitment and moral reasoning on ethical decisions and the ability of organizational culture to moderate the effect of professional attention and moral reasoning on ethical decisions. The population of this study was independent auditors of the capital market at KAPs in the East Java and West Java Regions who were actively registered with the OJK. The sampling method used the total sampling technique and obtained a sample of 59 people. The data analysis technique used is the PLS model. The results showed that professional attention has a positive effect on ethical decisions, moral reasoning has a positive effect on ethical decisions, organizational culture strengthens the effect of positive professional attention on ethical decisions, and organizational culture strengthens the effect of positive moral reasoning on ethical decisions.

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Published

2023-03-01

How to Cite

Tama, G. M., Yasa, G. W., Ramantha, I. W., & Rasmini, N. K. (2023). Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors’ Ethical Decisions. Wiga : Jurnal Penelitian Ilmu Ekonomi, 13(1), 17–27. https://doi.org/10.30741/wiga.v13i1.945

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