AUDITOR PROFESSIONAL COMMITMENT AND PERFORMANCE: AN ETHICAL ISSUE ROLE

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Ratih Kusumastuti ORCID logo, Imam Ghozali ORCID logo, Fuad Fuad ORCID logo

https://doi.org/10.22495/rgcv6i4siart13

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Abstract

This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance.

Keywords: Ethical Orientation, Idealism, Relativism, Professional Commitment, Auditor Performance

How to cite this paper: Kusumastuti, R., Ghozali, I., Fuad (2016). Auditor professional commitment and performance: An ethical issue role. Risk governance & control: financial markets & institutions, 6(4, special issue), 540-548. https://doi.org/10.22495/rgcv6i4siart13