Pengaruh Pengalaman, Orientasi Etika Idealisme, Orientasi Etika Relativisme, Dan Gender Terhadap Sensitivitas Etika Auditor Pada Kantor Inspektorat Provinsi Sumatera Utara

Abstract

This study aims to determine and analyze the effect of experience, idealism ethical orientation, relativism ethical orientation, and gender on auditor’s ethical sensitivity at the Inspectorate Office of North Sumatra Province partially or simultaneously.This research is a causal associative research type with a quantitative approach. The population in this study were all auditors at the Inspectorate Office of North Sumatra Province. The sample used in this study was 63 respondents who were collected using the saturated sampling method. This study uses primary data. Data collection was done by using a questionnaire. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially experience and idealism ethical orientation have a positive and significant effect on auditor ethical sensitivity, relativism ethical orientation has a negative and significant effect on auditor’s ethical sensitivity, while gender has no effect on auditor’s ethical sensitivity. Simultaneously experience, idealism ethical orientation, relativism ethical orientation, and gender have a positive and significant effect on auditor’s ethical sensitivity