Abstract:Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral intensity owned by the auditor. This study was conducted at the Auditor Inspectorate in Tegal City with a census sampling technique obtained 33 auditors as research respondents. Regression analyses are used to test the effect of ethical orientation and moral inten… Show more
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