Title: The Moderating Effect of Religiosity on Moral Equity and Auditor Ethical Behavior
Authors:
- Anastania Balqis
- Zaenal Fanani
Department: Akuntansi
Journal Name: Jurnal Ilmiah Akuntansi dan Bisnis
Kinds of Journal: Sinta 2
Keywords: auditor, ethical behavior, moral equity, religiosity
Abstract:
This study obtains information and empirical evidence on the moderating effect of religiosity on moral equity and auditor ethical behavior. It was conducted in public accountants in East Java using primary data to obtain vital information from respondents using the purposive sampling method. The study respondents were 102 auditors who work at the public accountant in East Java. Moderated regression analysis was applied as an analysis technique. These hypotheses were tested using WarpPLS 5.0 software. The results indicated that religiosity is proven to have a significant positive effect on the moral equity of auditor ethical behavior. This finding can be useful to help auditors understand that there are several factors that influence and strengthen ethical behavior.
For details: https://ojs.unud.ac.id/index.php/jiab/article/download/60786/40667
