Open AccessLEVEL KOGNITIF MORAL AUDITOR INDONESIA
Author(s) -
Rasin Tarigan,
Heru Satyanugraha
Publication year - 2008
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v5i1.2790
Subject(s) - audit , indonesian , defining issues test , accounting , moral development , psychology , cognition , business , social psychology , linguistics , philosophy , neuroscience
The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.