PENGARUH KOMITMEN PROFESIONAL, EFIKASI DIRI, DAN TEKANAN KETAATAN TERHADAP PENGAMBILANKEPUTUSAN ETIS AUDITOR DENGAN PERTIMBANGAN ETIS SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR
Abstract
Penelitian ini bertujuan untuk menguji pengaruh komitmen
profesional, efikasi diri, dan tekanan ketaatan terhadap pengambilan
keputusan etis auditor dengan pertimbangan etis sebagai variabel
moderasi. Penelitian ini merupakan penelitian kuantitatif dengan
pendekatan deskriptif. Populasi dalam penelitian ini adalah auditor
yang bekerja pada Kantor Akuntan Publik di Kota Makassar.
Hasil penelitian menunjukkan bahwa komitmen profesional,
efikasi diri, dan tekanan ketaatan berpengaruh positif dan signifikan
terhadap pengambilan keputusan etis auditor. Analisis variabel
moderating menunjukkan bahwa pertimbangan etis mampu
memoderasi komitmen profesional, dan efikasi diri terhadap
pengambilan keputusan etis auditor. Namun tidak mampu
memoderasi tekanan ketaatan terhadap pengambilan keputusan etis
auditor.
Kata kunci :Komitmen Profesional, Eikasi Diri, Tekanan Ketaatan,
Pertimbangan Etis, Pengambilan Keputusan Etis Auditor.
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