PENGARUH BUDAYA ETIS ORGANISASI DAN IKLIM ETIKA TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR DENGAN SELF EFFICACY SEBAGAI PEMODERASI

Apriliani, Dewi (2014) PENGARUH BUDAYA ETIS ORGANISASI DAN IKLIM ETIKA TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR DENGAN SELF EFFICACY SEBAGAI PEMODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Dewi Apriliani, 2014: The Effect of Organizational Ethical Culture and Ethical Climate On Ethical Decision Making of Auditor with Self Efficacy as Moderating Variable. Supervisor : (1) Choirul Anwar, MBA, MAFIS, CPA, (2) Ratna Anggraini, SE, Akt, M.Si,CA. This study aims to examine the determinants of ethical decision making of auditor i.e. organizational ethical culture and ethical climate with self efficacy as moderating variable. The factors examined in this study is ethical organizational culture and ethical climate as the independent variable while the ethical decision making as the dependent variable, and self efficacy as a moderating variable. The respondents of this study are 63 auditors in Central of Jakarta. The data used is primary data and selection of samples using a convenience sampling method. An analyze that used is multiple linear regression analysis and residual test at significance level of 5%. The result of hypothesis testing showed simultaneously that the two independent variables i.e. organizational ethical culture and ethical climate have effect on ethical decision making of Auditor. Whereas, the partial results of this study showed organizational ethical culture and ethical climate influence on ethical decision making of Auditor. In this study also tested the type of ethical climate most influence on ethical decision making. The results indicate that laws and codes of ethical climate is a type of the most influential of the other types of ethical climate.In addition, self efficacy proven to be moderate the organizational factors, both of organizational ethical culture and ethical climate, the effect is inversely proportional or weaken the influence both of independent variables on dependent variable i.e. ethical decision making of auditor.

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