Abstract
<em>This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.</em>
Highlights
This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior
Sensitivity at Different Levels of Ethical Climate: A conceptual link sensitivity, ethical climate, auditor’s ethical judgement positive effect on auditor’s ethical judgement, and ethical climate have an ability to moderate the effect of religiosity on ethical sensitivity
Factors of personal value have an effect on ethical behavior perceptions accounting students
Summary
Masalah etika yang banyak terjadi belakangan ini terkait dengan auditing, perlu mendapat perhatian khusus akan pentingnya nilai – nilai etika. Perilaku etis individu yang dipengaruhi oleh nilai moral dan etika tidak terlepas dari pengaruh agama dan budaya. Sedangkan penelitian Susanti (2014) menemukan hasil yang berbeda pada variabel equity sensitivity, dimana equity sensitivity tidak berpengaruh signifikan terhadap perilaku etis auditor kantor akuntan publik di wilayah Padang dan Pekanbaru. Pada penelitian ini menggunakan variabel tri kaya parisudha yang merupakan filosofi Hindu Bali sebagai variabel moderasi dimana dalam konsep tri kaya parisudha terdapat ajaran nilai-nilai moral dan etika yang diharapkan mampu memperkuat nilai individu untuk berperilaku etis.
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