Personal Values, Ethical Behavior And Trust: External Auditor Perspective

Authors

  • Agung Prasetyo Nugroho Wicaksono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Kota Malang, Jawa Timur, Indonesia
  • Firda Ayu Amalia Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Kota Malang, Jawa Timur, Indonesia

DOI:

https://doi.org/10.22219/jrak.v12i1.20386

Keywords:

Auditor, Ethical Behavior, Personal Values, Trust

Abstract

This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.

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Author Biography

Firda Ayu Amalia, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Kota Malang, Jawa Timur, Indonesia

Google Scholar ID: https://scholar.google.co.id/citations?hl=id&user=ya_xc1MAAAAJ

SINTA ID; http://sinta2.ristekdikti.go.id/authors/detail?id=6650446&view=overview

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Published

2022-04-19

Issue

Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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Copyright (c) 2022 Agung Prasetyo Nugroho Wicaksono, Firda Ayu Amalia

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