Silfia Herlina and Erina Sudaryati (2020) Pentingnya Penilaian Etis Dalam Pengungkapan Skandal Akuntansi. Jurnal Akuntansi Multiparadigma, 11 (1). pp. 178-190. ISSN 2086-7603, e-ISSN: 2089-5879

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Abstract

The Importance of Ethical Judgment in Disclosure of Accounting Scandals. This study seeks to prove the effect of ethical judgments in mediating ethical sensitivity and whistleblowing of accounting scandals. The method used is the Partial Least Square (PLS) with a sample of auditors working in the East Java Inspectorate and the Supreme Audit Institution of Indonesia. This study shows that an individual's process of carrying out ethical judgments will have an impact on every action taken so that it is more sensitive to uncovering the deviations from the various cases. Therefore, related parties should pay attention to aspects of ethical judgment and ethical sensitivity as the main things considered.

Item Type:	Article
Uncontrolled Keywords:	ethical sensitivity; moral; penilaian etis; penyelewengan
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Silfia Herlina NIM041511323089 Erina Sudaryati NIDN0028026104
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	12 Oct 2020 01:20
Last Modified:	12 Oct 2020 01:20
URI:	http://repository.unair.ac.id/id/eprint/99933
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