Pengaruh Pengalaman Auditor, Komitmen Profesional, Tekanan Ketaatan dan Nilai Etika Organisasi terhadap Persepsi Pertimbangan Etis (Studi Empiris pada Kantor Bpkp RI Perwakilan Provinsi Riau)

This study aimed to examine the impact of the experience of auditors, professional commitment, obedience pressure, and ethical values of the perception of ethical considerations organizations using multiple regression analysis.The aim of this study is the Financial and Development Supervisory Agency Representative Riau Province. This research is a survey method. Respondents in this study is the auditor BPKP-RI Representative Riau Province. The number of samples was 82 auditors. There are five variables in this study consisted of four independent variables namely the auditors experience, professional commitment, obedience pressure, and ethical values of the organization, and the dependent variable is the perception of ethical considerations. According to the research results, it can be concluded that professional commitment, obedience pressure and the value of the organizations ethics significantly affect the perception of ethical considerations, while the auditors experience did not significantly affect the perception of ethical considerations. The coefficient of determination indicates that the auditors experience, professional commitment, obedience pressure, and ethical values of the organization affect the dependent variable (the perception of ethical considerations) of 45.4%, while 54.6% is influenced by others factors.Keywords: auditors experience, professional commitment, obedience pressure, ethical values of the organizations and perception of ethical consideration