PENGARUH ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA AUDITOR DENGAN KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Auditor KAP di Kota Semarang)

Abstract

The aim of this research is to provide empirical evidence about the effects of idealism and
relativism of ethics orientation of professional commitment and the commitment of the
organization. In addition, this research is try to give empirical evidence about the effects of
professional commitment to organizational commitment. Furthermore, To provide empirical
evidence about the effects of idealism and relativism of ethics orientation, professional commitment
and also ethical sensitivity of organizational commitment.
Population in this research are auditors who work in the public accountant office in
Semarang. The number of samples obtained by using convenience sampling technique are 45
respondents. The kind of data used is primary data. Furthermore, collecting data method used is
collecting data method by using questionnaire.
The results of research using the PLS are : idealism and relativism influence significantly to
professional commitment , Idealism significantly influence to organizational commitment, whereas
relativism does not significantly influence to organizational commitment. Professional
commitments take effect insignificantly to the to organizational commitment. Idealisms, relativism,
and the Organizational commitment take effect to ethical sensitivity, whereas professional
commitment does not influence significantly towards ethical sensitivity. The influence of
intervening of idealism towards ethical sensitivity through professional commitment is not
accepted. The influence of intervening of idealism towards ethical sensitivity through
organizational commitment is accepted.