EXPERIENCE, COMMITMENT AND SENSITIVITY AUDITORS OF ETHICS REPRESENTATIVES

Publication Date : 01/1/2018


Author(s) :

ANWAR.


Volume/Issue :
Volume 4
,
Issue 1
(01 - 2018)



Abstract :

This study aims to determine whether Experience and Orientation of Ethics Affect the Professional Commitment and Sensitivity of Auditor Ethics at the Office of BPKP Representative of South Sulawesi Province. Data collection using Probability Sampling technique. Its population is all Auditor BPKP Representatives of South Sulawesi Province amount 115 Auditors, the sample amounted to 53 respondents. Methods of data analysis using path analysis. The result of the research shows that experience has no significant effect on professional commitment, ethical orientation has no significant effect on professional commitment, experience and ethical orientation has no significant effect on professional commitment, experience has a significant positive effect on auditor ethics sensitivity, ethical orientation has significant positive effect on auditor ethics sensitivity, experience and ethical orientation have a positive and significant influence on auditor ethics sensitivity through Professional Commitment as Intervening Variable.


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