The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity

Gunawan, Adi; Munari, Munari

doi:10.33005/jasf.v2i2.64

Cited by 3 publications

(1 citation statement)

References 10 publications

(12 reference statements)

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“…Research instruments in the form of ethical sensitivity scenarios. The scenario uses four paragraphs that are about three ethical issues [25]. The scenario of ethical sensitivity uses four paragraphs containing four ethical issues [18].…”

Section: Ethical Sensitivitymentioning

confidence: 99%

Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19) (Empirical Study at Universitas Dian Nusantara)

Anjarwati

Purwanti

Heliantono

2023

KSS

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During the Covid-19 pandemic, lecturing activities were carried out online so there was a lack of social interaction among and between students and lecturers. Students becoming more independent in learning and faced separation situations. This could result in decreasing social sensitivity of students in solving accounting cases, especially in auditing scenarios which could help to sharpen idealism and relativism as well as ethical sensitivity. The study aims to analyze the ethical orientation effect on accounting students’ ethical sensitivity post-pandemic Covid-19 period (Empirical Study at Universitas Dian Nusantara), the research also uses gender as a moderation. This research is important as an evaluation in the new normal and future periods to increase accounting students sensitivity, especially when solving auditing scenario cases. This type of research is quantitative using the causality method. A total of 254 accounting students were included, of which the number of samples were 155 respondents. Questionnaire-style research instruments using Likert scales and the use of Google Surveys to distribute questionnaires and data analysis using structural equation models using the Lisrel software tool. This research should be conducted to test a model that examines ethically oriented causal models regarding ethics and gender sensitivity as moderators of accounting students. This research is expected to inform governments, professional institutions, and educational institutions to incorporate accounting ethics into their curriculum and to produce graduates who are sensitive to accounting practices, and who do not deviate from accounting ethics. Keywords: ethical orientation, idealism, relativism, ethical sensitivity, gender, postpandemic Covid-19

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Section: Ethical Sensitivitymentioning

confidence: 99%

Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19) (Empirical Study at Universitas Dian Nusantara)

Anjarwati

Purwanti

Heliantono

2023

KSS

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The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity

Liu,

Sulaiman,

Shahimi

2023

ARA

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PurposeUsing attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.Design/methodology/approachA total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.FindingsThe results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.Practical implicationsRegulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.Originality/valueThe findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

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A Review of the Research on Business Moral Sensitivity

张¹

2022

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The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity

Cited by 3 publications

References 10 publications

Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19) (Empirical Study at Universitas Dian Nusantara)

Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19) (Empirical Study at Universitas Dian Nusantara)

The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity

A Review of the Research on Business Moral Sensitivity

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