Authors:

Putu Purnama Dewi, I Wayan Ramantha, Ni Ketut Rasmini

Abstract:

“This research examines the influence of experience, ethical oriented, commitment and ethical culture organization towards sensitivity of an auditor of the finance and development supervisor agency (BPKP),Bali representative. Number of respondents taken in this research were 60 respondents. Data was obtained through questionnaire by distributing it to the auditors of the finance and development supervisor agency (BPKP). Multiple linear regression analysis was used within this research.This research indicates that auditors experiences have no significant effects on their sensitivity. Idealism has positive impacts on the sensitivity of an auditor, whereas relativism has negative impacts on the sensitivity of an auditor in the finance and development supervisor agency (BPKP). Professional commitment has positive impacts on the sensitivity of an auditor. Organizational commitment also has positive impacts on the sensitivity of an auditor of the finance and development supervisor agency (BPKP). Ethical Culture of organizations do have a positive influence to the sensitivity of an auditor of the finance and development supervisor agency (BPKP).”

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PDF:

https://jurnal.harianregional.com/eeb/full-14167

Published

2016-02-06

How To Cite

PURNAMA DEWI, Putu; RAMANTHA, I Wayan; RASMINI, Ni Ketut. Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Bali.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], feb. 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/14167. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME 04.NO.11.TAHUN 2015

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License