Professional commitment, self-efficacy and ethical decision auditor

Abstract

This study aims to test and obtain empirical evidence on the influence of professional commitment on ethical decisions and the influence of self-efficacy in moderating the relationship between professiional commitment and ethical decisions of auditors Public Accounting Firm in Bali Province. Sources of data used are primary data with the type of data used is quantitative data,obtained through the dissemination and filing questionnaires by auditors KAP. Data analysis technique used is with the approach of regression analysis of moderation or moderated regression analyze. The results of this study indicate that professional commitment has a positive effect on ethical decision auditor, self-efficacy auditor able to moderate the relationship between the professional commitment and ethical decision auditor.