The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang)
نویسندگان
چکیده
This study aims to determine the effect of ethical ideology on judgment with professional commitment as a mediator. The respondents this were KAP auditors in Malang City. distribution questionnaires used obtained sample 77 respondents. research was tested using path analysis, results concluded that (idealism) has positive and can be mediated by commitment, while (relativism) hurts commitment. shows higher moral idealism an auditor, auditor's desire comply rules principles accounting ethics compared who have relativism. Relativistic tend unprofessional more lenient when making decisions
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ژورنال
عنوان ژورنال: Journal of Applied Business, Taxation and Economics Research
سال: 2023
ISSN: ['2808-263X']
DOI: https://doi.org/10.54408/jabter.v2i4.190