The Influence of Organizational Culture, Professional Commitment and Level of Religiosity to Ethical Judgement of the Auditor: Indonesia Evidence

Abstract

The purpose of the research is to obtain empirical evidence about the impact of organizational culture, professional commitment and religiosity to ethical judgement of the auditor. The research was conducted by-administered questionnaire distribution model that applied to all the auditors who work in Public Accounting Firm (HOOD) in Surabaya. The sample in this research is 86 auditors from 18 Public Accounting Firm. Hypothesis testing was being done using PLS. The research found that organizational culture effect positively to the auditor's ethical judgment. Auditors' commitment professional and the auditor's religiosity level effect positively significant to the auditor's ethical judgment Keywords: Organizational Culture, Professional Commitment, Religiosity Level, the auditor's Ethical Judgment