PENGARUH ORIENTASI ETIS, PENGALAMAN DAN TEKANAN KETAATAN TERHADAP ETHICAL JUDGEMENT AUDITOR DENGAN BUDAYA ETIS SEBAGAI VARIABEL MODERATING

KRISTINA INTAN ROSARI. The influence of ethical orientation, experience and obedience pressure to ethical judgement auditor with ethical culture as moderating variable. State University of Jakarta. 2018. Ethical judgement auditors are a process of thinking in determining the attitude that an auditor will take in an ethical dilemma. This can influenced by several factors such as ethical orientation, experience and obedience pressure to an ethical judgement. This study aims to examine the influence of Ethical Orientation, Experience, Obedience Pressure to Ethical Judgement with ethical culture as a moderating variable empirically. This study uses questionnaire and google form as a research tool conducted on 16th KAP in South Jakarta with 76 respondents as the auditor on the KAP and the measurement assisted with SPSS application 22th version. The results of this study indicate that: (1) Ethical orientation effect on ethical judgement. (2) The experience has no effect on ethical judgement, (3) the obedience pressure effect on ethical judgement, (4) ethical culture does not moderate the relationship of ethical orientation to ethical judgement (5) ethical culture influences the relationship between experience to ethical judgement, ethical culture does not moderate the relationship of obedience pressure to ethical judgement. Keywords: Ethical Orientation, Experience, Obedience Pressure and Ethical Judgemen