Mediasi Profesionalisme Pada Pengaruh Intensitas Moral Dan Religiusitas Terhadap Perilaku Etis Auditor

Abstract

Good and Clean Governance yang dilakukan pemerintah harus selalu berhubungan dengan penerapan internal yang memadai. Badan Pengawas Keuangan dan Pembangunan (BPKP) mempunyai tujuan yang sentral bagi kesuksesan atau keberhasilan dari system kontrol internal instansi tertentu. Seorang BPKP diberi kewajiban untuk mempunyai berbagai keahlian yang penting bagi sebuah instansi. Di lain hal intensitas moral juga merupakan suatu komponen yang berpengaruh saat mengambil keputusan etis. Religiusitas adalah sebuah variabel yang memiliki pengaruh pengambilan keputusan etis dalam lembaga atau instansi. Penelitian ini bertujuan guna memberi gambaran, penjelasan, dan analisis tentang intensitas moral dan religiusitas pada profesionalisme auditor internal, intensitas moral dan religiusitas pada pengambilan keputusan etis, dan profesionalisme auditor internalpada pengambilan keputusan etis pada Badan Pengawas Keuangan dan Pembangunan (BPKP) Jawa Timur (Jatim).Pendekatan menggunakan pendekatan kuantitatif. Populasi yang diambil adalah seluruh auditor internal pada BPKP Jatim. Digunakan teknik sampling jenuh untuk mengambil sampel dengan kriteria seluruh auditor internal digunakan sebagai sampel. Sampel akhir yang terpilih yaitu 50 auditor internal.Hasil analisis didapatkan apabila Intensitas moral dan Religiusitas memberikan pengaruh positif dan signifikan pada profesionalisme auditor internal BPKP dan pengambilan keputusan etis BPKP; sedangkan Profesionalisme auditor internal, Intensitas moral, dan Religiusitas memberikan pengaruh positif serta signifikan pada pengambilan keputusan etis Melalui Profesionalisme Auditor Internal BPKP.

Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics

“…the behavior of faith, which is reflected in the behavior of the auditor, who shows full confidence in the applied attitudes when various things cannot influence the auditor. This attitude is the professionalism of the internal auditor because they can commit to their true beliefs based on reality, follow regulations and professional ethics, and make ethical policies (Dhamasanti & Sudaryati, 2021). Research shows results consistent with those (Barrainkua & Espinosa-Pike, 2018) prove that professionalism significantly influences auditor ethical decision-making.…”

“…Religiosity is included in the TPB component, i.e., behavioral control; the auditor is selected based on how strongly he can control the view of faith and the desire to choose actions to realize the right policy. The above explanation corresponds to the auditor's religious attitude because faith makes the auditor act and think carefully when deciding on the ethical policy (Dhamasanti & Sudaryati, 2021). Subsequent research has been carried out (Fetalvero, 2022), which shows the results of research showing religiosity has a significant influence on the formulation of ethical policies.…”

“…In his assignment, the auditor has the authority to order him to do whatever action he desires based on his behavioral intentions. The good or negative behaviors that the auditor chooses result from what the objective is to achieve; therefore, control and behavioral intents are important aspects of developing a professional attitude in the auditor (Dhamasanti & Sudaryati, 2021). This aligns with previous research by (Nurdianawati & Rachmawati, 2019) and (Barrainkua & Espinosa-Pike, 2018), who found that the moral intensity variable positively and significantly affects Internal Auditor Professionalism.…”

“…Indonesia plays a critical role and function in regulating the state system's sustainability. The government is becoming a significant hindrance to society due to deteriorating trust and a bad governance structure, beginning with false government actions that resulted in bad public perception (Dhamasanti & Sudaryati, 2021). As a result, the government is obligated to conduct a fair, clean, and transparent government.…”

The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor

“…Intensity in Improving Ethical Decision of An Auditor situation will affect a person's perception of whether a situation contains ethical issues or not that is then done for decision making (Jones, 1991). Dhamasanti & Sudaryati (2021) argues that moral intensity plays an important role in shaping the ethical behavior of auditors and is related to factors from within and the environment. Oboh (2019) proves that moral intensity influences the ethical decisionmaking of accountants in Nigeria.…”