International Journal of Management, Accounting and Economics
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Volume 4, No. 1, Janaury 2017 Pages: 30 - 42
Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit
Andi Ina Yustina , Liswandi
Corresponding author:
a[dot]inayustina[at]president[dot]ac[dot]id
Abstract:
The objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaires. To test the hypothesis of the study, SEM SmartPLS with WarpPLS version 3.0 software was used to process the data. The result of the study showed that role variable is positively associated with ethical environment and also organizational of fit was mediated the relationship between role and ethical environment. This study is expected to build better understanding to public accounting firms the importance to build the ethical environment in their organizations.
Keywords:
Roles, Organizational Fit, Ethical Environment.
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