Media Riset Akuntansi, Auditing &Informasi
Vol 19, No 1 (2019): April

MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS

yanti, Harti Budi (Unknown)
Hasnawati, Hasnawati (Unknown)
Puspa, Dwi Fitri (Unknown)
Astuti, Christina Dwi (Unknown)



Article Info

Publish Date
29 Apr 2019

Abstract

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.

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