Philosophy Tri Kaya Parisudha as Moderators 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

Authors

  • Eka Rustiana Dewi I. G. P Master’s Program of Accounting, Faculty of Economics and Business, University of Udayana, Bali, Indonesia
  • Dharma Suputra I. D. G Master’s Program of Accounting, Faculty of Economics and Business, University of Udayana, Bali, Indonesia

Keywords:

Auditor’s Ethical Behavior, Equity Sensitivity, Ethical Sensitivity, Philosophy of Tri Kaya Parisudha.

Abstract

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.

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Published

2018-08-21

How to Cite

Dewi I. G. P, E. R., & Suputra I. D. G, D. (2018). Philosophy Tri Kaya Parisudha as Moderators 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. International Journal of Sciences: Basic and Applied Research (IJSBAR), 40(2), 190–204. Retrieved from https://www.gssrr.org/index.php/JournalOfBasicAndApplied/article/view/9243

Issue

Vol. 40 No. 2 (2018)

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Articles

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