The Influence Of Ethical Ideology And Professional Commitment On Ethical Judgement
Abstract
This study aims to determine the impact of ethical ideology, auditor experience, and professional commitment on ethical judgment. The target population consists of all auditors from the BPKP in North Maluku Province. A census technique was employed to select the sample for this study. The research utilized quantitative data, primarily obtained from responses to questionnaires filled out by participants. Data collection was conducted through a survey method involving the distribution of these questionnaires. The analysis was carried out using multiple regression techniques. The findings indicate that ethical ideology (specifically idealism) positively influences ethical judgment, while ethical ideology (relativism) negatively affects ethical judgment. Additionally, professional commitment positively impacts the ethical judgment of BPKP auditors in North Maluku Province.
Downloads
Copyright (c) 2025 Rinto Syahdan, Meliana Meliana, Livi Meiga Puteri, Asril Anwar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
