The Effect of Conventional Moral Development on the Ethical Behavior of Inspectorate Auditors
Keywords:
Moral Development; , Ethical Behavior;, Auditors;, Auditor Independence;, Professional Standard.Abstract
This study aims to determine the influence of conventional moral development on the ethical behavior of auditors at the North Sulawesi Provincial Inspectorate. A quantitative approach utilizing simple regression analysis was employed. Purposive sampling was used to select a sample of 88 auditors, and data were collected by distributing questionnaires to each respondent. Conventional moral development served as the independent variable, while ethical behavior served as the dependent variable. The results indicate that conventional moral development has a positive and significant effect on ethical behavior. The coefficient of determination analysis reveals that conventional moral development contributes 74% to explaining the ethical behavior variable, with the remaining 26% explained by factors outside the research model.
