Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics
(1) Universitas Muhammadiyah Sumatera Utara
(2) Universitas Muhammadiyah Sumatera Utara
(3) Universitas Muhammadiyah Sumatera Utara
(4) Universitas Muhammadiyah Sumatera Utara
(5) Universitas Muhammadiyah Sumatera Utara
(*) Corresponding Author
Abstract
This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Adekoya, A. C., Oboh, C. S., & Oyewumi, O. R. (2020). Accountants' perception of the factors influencing auditors' ethical behaviour in Nigeria. Heliyon, 6(6), 1–8. https://doi.org/10.1016/j.heliyon.2020.e04271
Alteer, A. M., Yahya, S. Bin, & Haron, H. (2013). The Mediating Impact of Ethical Orientation on the Religiosity and Undergraduate Auditing Students ’ Ethical Sensitivity Relationship. International Journal of Finance and Accounting, 2(8), 472–477. https://doi.org/10.5923/j.ijfa.20130208.11
Arthur, J., Davison, J., & Lewis, M. (2017). Professional Values and Practice : Achieving the Standards for QTS. In Professional Values and Practice. New York: Routledge. https://doi.org/10.4324/9780203822517
Balqis, A., & Fanani, Z. (2021). The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 332. https://doi.org/10.24843/jiab.2021.v16.i02.p10
Barrainkua, I., & Espinosa-Pike, M. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Revista de Contabilidad-Spanish Accounting Review, 21(2), 176–187. https://doi.org/10.1016/j.rcsar.2017.07.001
Biasetti, P., & de Mori, B. (2021). The Ethical Matrix as a Tool for Decision-Making Process in Conservation. Frontiers in Environmental Science, 9(April). https://doi.org/10.3389/fenvs.2021.584636
Bon, A. C., Volkema, R. J., & da Silva, J. F. (2017). Ethical decision-making: The role of self-monitoring, future orientation, and social networks. BAR - Brazilian Administration Review, 14(1), 1–19. https://doi.org/10.1590/1807-7692bar2017160091
Božac, M. G., Kostelić, K., Paulišić, M., & Smith, C. G. (2021). Business ethics decision-making: Examining partial reflective awareness. Sustainability (Switzerland), 13(5), 1–26. https://doi.org/10.3390/su13052635
Conner, M., & Norman, P. (2022). Understanding the intention-behavior gap: The role of intention strength. Frontiers in Psychology, 13(August), 1–16. https://doi.org/10.3389/fpsyg.2022.923464
Cornwell, J. F. M., & Higgins, E. T. (2019). Sense of Personal Control Intensifies Moral Judgments of Others’ Actions. Frontiers in Psychology, 10(October), 1–14. https://doi.org/10.3389/fpsyg.2019.02261
Davies, D. J., & Thate, M. J. (2016). Religion and the individual: Belief, practice, identity. In Religion and the Individual: Belief, Practice, Identity. • Basel • Beijing • Wuhan • Barcelona • Belgrade: MDPI. https://doi.org/10.4324/9781315604848
Deliu, D. (2020). Elevating professional reasoning in auditing. Psycho-professional factors affecting auditor’s professional judgement and skepticism. Journal of Accounting and Auditing: Research & Practice, 2020, 1–17. https://doi.org/10.5171/2020.804680
Dhamasanti, J. F., & Sudaryati, E. (2021). Mediasi Profesionalisme Pada Pengaruh Intensitas Moral Dan Religiusitas Terhadap Perilaku Etis Auditor. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(4), 481–502. https://doi.org/10.24034/j25485024.y2020.v4.i4.4564
Fetalvero, S. M. (2022). Influence of Religiosity on Ethical Decision-Making among Filipino Auditors in Public Practice. Journal of Positive School Psychology, 6(7), 1058–1063.
Ghozali, I. (2014). Structural Equation Modelling Metode Alternatif dengan Partial Least Squares (PLS) (4th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Goel, P., Misra, R., & Dhanalakshmi, A. (2020). Examining influence of religiosity on ethical attitude towards business: Evidence from india and china. Asian Academy of Management Journal, 25(2), 51–83. https://doi.org/10.21315/aamj2020.25.2.3
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least (PLS-SEM) Using R Equation Modeling Squares Structural : A Workbook. Springer. https://doi.org/10.1007/978-3-030-80519-7
Hamdani, R., Siregar, D. I., Marpaung, A. P., Gonggo, R. A., & Sulistyanti, U. (2022). Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity. Journal of Contemporary Accounting, 4(1), 10–22. https://doi.org/10.20885/jca.vol4.iss1.art2
Hussain, M., Hassan, H., Iqbal, Z., Niazi, A., & Hoshino, Y. (2021). Moral awareness: A source of improved sustainable performance. Sustainability (Switzerland), 13(23), 1–14. https://doi.org/10.3390/su132313077
Iswajuni, I., & Trijayanti, V. E. (2020). The Influence of Independence, Professionalism, Profession Ethics, Experience and Knowledge Detecting Errors against Considerations of Materiality Level of Public Accountants. International Journal of Innovation, Creativity and Change, 11(9), 641–652.
Jha, V., & Robinson, A. (2016). Religion and Medical Professionalism: Moving Beyond Social and Cultural Nuances. Journal of Graduate Medical Education, 8(2), 271–273. https://doi.org/10.4300/JGME-D-16-00104.1
Knight, S., Ashworth, M., Hayhoe, B. W. J., Frith, L., Sajid, I., & Papanikitas, A. (2020). Ethics education and moral decision-making in clinical commissioning: An interview study. British Journal of General Practice, 70(690), E45–E54. https://doi.org/10.3399/bjgp19X707129
Kozlowski, S. W. J., & Ilgen, D. R. (2018). Enhancing the Effectiveness of Work Groups and Teams: A Reflection. Perspectives on Psychological Science, 13(2), 205–212. https://doi.org/10.1177/1745691617697078
Kurniati, N., Saftiana, Y., & Andriana, I. (2022). The Effect of Culture, Personality Factors, and Religiosity on Auditor’s Professional Behaviour. Oblik i Finansi, 1(1(95)), 13–21. https://doi.org/10.33146/2307-9878-2022-1(95)-13-21
Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. Accounting, Auditing and Accountability Journal, 35(9), 109–135. https://doi.org/10.1108/AAAJ-09-2020-4934
Lim, W. M., O’Connor, P., Nair, S., Soleimani, S., & Rasul, T. (2023). A foundational theory of ethical decision-making: The case of marketing professionals. Journal of Business Research, 158(2023), 1–14. https://doi.org/10.1016/j.jbusres.2022.113579
Menbarrow, Z. (2021). The Importance and Necessity of Professional Ethics in the Organization and the Role of Managers. Psychol Behav Sci Int J, 18(1), 1–6. https://doi.org/10.19080/PBSIJ.2021.18.555979
Moreno, O., Nelson, T., & Cardemil, E. (2017). Religiosity and attitudes towards professional mental health services: analysing religious coping as a mediator among Mexican origin Latinas/os in the southwest United States. Mental Health, Religion and Culture, 20(7), 626–637. https://doi.org/10.1080/13674676.2017.1372735
Nurdianawati, D., & Rachmawati, R. (2019). The Effect of Moral Intensity, Ethical Decision Making, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention. 6th Annual International Conference on Management Research (AICMaR 2019), 195–201. https://doi.org/10.2991/aebmr.k.200331.043
Othman, R., & Hariri, H. (2012). Conceptualizing Religiosity Influence on Whistle-Blowing Intentions. British Journal of Economics, Finance and Management Sciences, 6(1), 62–92.
Paramita, W., Indarti, N., Virgosita, R., Herani, R., & Sutikno, B. (2022). Let ethics lead your way: The role of moral identity and moral intensity in promoting social entrepreneurial intention. Journal of Business Venturing Insights, 17, e00299. https://doi.org/https://doi.org/10.1016/j.jbvi.2021.e00299
Reck, F. S., Fischer, D., & Brettel, M. (2022). Ethical Decision-Making in Family Firms: The Role of Employee Identification. Journal of Business Ethics, 180(2), 651–673. https://doi.org/10.1007/s10551-021-04774-8
Salem, R., Ezeani, E., & Song, X. (2022). The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector. In Review of Quantitative Finance and Accounting. Springer US. https://doi.org/10.1007/s11156-022-01117-0
Saputra, D. H., Muhlis, L. P., Ilmy, M., Suparno, A., Nasuhi, M., & Mufidah, M. (2021). Implementation of Good Governance and Clean Governance Towards an Effective and Dignity Bureaucracy. PINISI Discretion Review, 4(2), 327. https://doi.org/10.26858/pdr.v4i2.21491
Singhapakdi, A., Vitell, S. J., Lee, D. J., Nisius, A. M., & Yu, G. B. (2013). The Influence of Love of Money and Religiosity on Ethical Decision-Making in Marketing. Journal of Business Ethics, 114(1), 183–191. https://doi.org/10.1007/s10551-012-1334-2
Sulaiman, R., Toulson, P., Brougham, D., Lempp, F., & Haar, J. (2022). The Role of Religiosity in Ethical Decision-Making: A Study on Islam and the Malaysian Workplace. Journal of Business Ethics, 179(1), 297–313. https://doi.org/10.1007/s10551-021-04836-x
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98(2019), 277–288. https://doi.org/https://doi.org/10.1016/j.jbusres.2019.01.009
van Berkel, R., Penning de Vries, J., & van der Aa, P. (2022). Practising professionalism in activation work: Developing and testing a questionnaire. International Journal of Social Welfare, 31(2), 139–153. https://doi.org/10.1111/ijsw.12474
Varkey, B. (2021). Principles of Clinical Ethics and Their Application to Practice. Medical Principles and Practice, 30(1), 17–28. https://doi.org/10.1159/000509119
Villani, D., Sorgente, A., Iannello, P., & Antonietti, A. (2019). The role of spirituality and religiosity in subjective well-being of individuals with different religious status. Frontiers in Psychology, 10(JULY). https://doi.org/10.3389/fpsyg.2019.01525
Wood, K. R., Compton, D. M., & Smith, J. R. (2020). The Influence of Personality and Religiosity on Decision-Making Associated with Moral Judgments. 10(3), 63–75. https://doi.org/10.5923/j.ijpbs.20201003.02
Wu, C., & He, X. (2021). Environmental aesthetic value influences the intention for moral behavior: Changes in behavioral moral judgment. International Journal of Environmental Research and Public Health, 18(12). https://doi.org/10.3390/ijerph18126477
Yazdanpanah, M., & Forouzani, M. (2015). Application of the Theory of Planned Behaviour to predict Iranian students’ intention to purchase organic food. Journal of Cleaner Production, 107, 342–352. https://doi.org/https://doi.org/10.1016/j.jclepro.2015.02.071
Yulianti, Chandrarin, G., & Supanto, F. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529–539. https://doi.org/10.21511/ppm.20(3).2022.42
Zhang, F., Zhang, H., & Bell, G. G. (2021). Corporate religiosity and individual decision on conducting entrepreneurial activity: The contingent effects of institutional environments in China. Asia Pacific Journal of Management, 38(3), 955–978. https://doi.org/10.1007/s10490-019-09691-z
DOI: http://dx.doi.org/10.33019/ijbe.v7i3.651
Article Metrics
Abstract view : 269 timesPDF (Bahasa Indonesia) - 170 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.
