Abstract
Phenomena in public accountant that client pressure in an audit conflict situation is prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior was interesting to studies, so this paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population of public accountants’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants’ ethical decision-making. Other results of this research that audit experience have not interaction effect to explain for audit practice in a public accountants’ ethical decision-making.
Phenomena in public accountant that client pressure in an audit conflict situation is prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior was interesting to studies, so this paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population of public accountants’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants’ ethical decision-making. Other results of this research that audit experience have not interaction effect to explain for audit practice in a public accountants’ ethical decision-making.
Key Words : Locus of control, professional commitment, audit experience, ethical reasoning and audit conflict situation
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