ANALISIS PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, ORIENTASI ETIS DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI DAN PERTIMBANGAN ETIS (Studi Kasus Pada KAP di Kota Malang).

Abstract

ABSTRACT
This research is conducted with the purpose of: 1) To know whether experience,
professional commitment, ethical orientation and organizational ethical values
simultaneously affect the perceptions and ethical considerations of Auditors Public
Accountant Office in Malang, 2) Is experience, professional commitment, ethical orientation
and value Organization affects partially on the perception and ethical considerations Auditor
Public Accounting Firm in Malang.Populasi used in this study is KAP Kota
malang.Pemilihan sample using purposive sampling.Berdasarkan criteria, obtained 50 KAP

which became the sample in this research.Method used In this study using multiple linear
regression method.Based on the results of the analysis can be put forward several
conclusions as follows: 1) F test results show that the variables of experience auditors,
professional commitment, ethical orientation and ethical values of the organization
simultaneously affect perceptions and per Ethical scale.2) The results of t test show that for
the variable experience of auditors partially have no significant effect on the perception and
ethical considerations.3) Professional commitment variable partially significant effect on the
perception and ethical considerations.4) variable ethical orientation partially significant
effect on Perceptions and ethical considerations. 5) organizational ethical values partially
have significant influence on perceptions and ethical considerations
Keywords: Auditor Experience, Professional Commitment, Ethical Orientation And Value of
Organizational Ethics and Perceptions and Ethical Considerations ABSTRAC