Authors:

Gde Herry Sugiarto Asana, I Wayan Suartana, Ni Ketut Rasmini

Abstract:

“Ethical sensitivity is very important and capabilities needed by the auditors in performing their duties. The purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism, and relativism on ethical sensitivity auditor Public Accountant Office in Bali. Experience is measured by position, long work, improving skills and training ( Gusnardi, 2003). Commitment can be divided into professional and organizational commitment (Bline et al, 1991). Ethical orientation shaped by idealism and relativism (Forsyth, 1980). The study was conducted in 2013. The data was collected using a questionnaire. The number of samples in this study were 60 auditors and selected by purposive sampling method, which has a minimum of 1 year of audit experience. The analysis technique used is multiple linear regression. The research instrument has passed the test of validity and reliability. Regression models also have passed the test of classical assumptions. Statistical analysis showed that the variables of experience, professional commitment, organizational commitment, idealism, and relativism effect on ethical sensitivity. Adjusted R Square value of 0.820 indicates that the variation in changes in ethical sensitivity auditor Public Accountant Office in Bali is determined by experience, professional commitment, organizational commitment, idealism, and relativism by 82 percent, while the remaining 18 percent is determined by other factors. Keywords: Sensitivity ethics, experience, commitment, Orientation Ethics, and Public Accounting Firm in Bali”

Keywords

Sensitivity ethics, experience, commitment, Orientation Ethics, and Public Accounting Firm in Bali

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PDF:

https://jurnal.harianregional.com/eeb/full-7784

Published

2014-04-14

How To Cite

ASANA, Gde Herry Sugiarto; SUARTANA, I Wayan; RASMINI, Ni Ketut. Pengaruh Pengalaman, Komitmen Dan Orientasi Etika Pada Sensitivitas Etika Auditor.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], apr. 2014. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/7784. Date accessed: 02 Jun. 2025.

Citation Format

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.03.NO.04.TAHUN 2014

Section

Articles

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