Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment

Elaine Violche Acanthus; Putri Mega Desiana

Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment

Elaine Violche Acanthus, Putri Mega Desiana

Department of Management

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

Organizational ethical values has been linked indirectly to ethical behavior of organization's member. Variables that are often associated with organizational ethical values and ethical behavior are organizational justice and affective commitment. Thus, this study aims to determines the relationship between organizational ethical values and ethical behavior through mediating role of organizational justice and affective commitment among auditors in Indonesian public sector. Respondents are auditors from Audit Board of Indonesia, a public institution responsible for auditing government financial reports throughout Indonesia. Total respondents in this study are 305 auditors and structural equation model are used as analysis methods. The result indicates organizational ethical values is linked to ethical behavior through mediation of organizational justice and affective commitment.

Original language	English
Title of host publication	Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publication	Education Excellence and Innovation Management through Vision 2020
Editors	Khalid S. Soliman
Publisher	International Business Information Management Association, IBIMA
Pages	860-868
Number of pages	9
ISBN (Electronic)	9780999855126
Publication status	Published - 2019
Event	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain Duration: 10 Apr 2019 → 11 Apr 2019

Publication series

Name	Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

Conference

Conference	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
Country/Territory	Spain
City	Granada
Period	10/04/19 → 11/04/19

Keywords

Affective Commitment
Ethical Behavior
Organizational Ethical Value
Organizational Justice
Public Auditors

Cite this

Acanthus, E. V., & Desiana, P. M. (2019). Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment. In K. S. Soliman (Ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020 (pp. 860-868). (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020). International Business Information Management Association, IBIMA.

Acanthus, Elaine Violche ; Desiana, Putri Mega. / Linking organizational ethical values and ethical behavior among public auditor : Mediating role of organizational justice and affective commitment. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. editor / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. pp. 860-868 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

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title = "Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment",

abstract = "Organizational ethical values has been linked indirectly to ethical behavior of organization's member. Variables that are often associated with organizational ethical values and ethical behavior are organizational justice and affective commitment. Thus, this study aims to determines the relationship between organizational ethical values and ethical behavior through mediating role of organizational justice and affective commitment among auditors in Indonesian public sector. Respondents are auditors from Audit Board of Indonesia, a public institution responsible for auditing government financial reports throughout Indonesia. Total respondents in this study are 305 auditors and structural equation model are used as analysis methods. The result indicates organizational ethical values is linked to ethical behavior through mediation of organizational justice and affective commitment.",

keywords = "Affective Commitment, Ethical Behavior, Organizational Ethical Value, Organizational Justice, Public Auditors",

author = "Acanthus, {Elaine Violche} and Desiana, {Putri Mega}",

note = "Publisher Copyright: {\textcopyright} 2019 International Business Information Management Association (IBIMA).; 33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 ; Conference date: 10-04-2019 Through 11-04-2019",

year = "2019",

language = "English",

series = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020",

publisher = "International Business Information Management Association, IBIMA",

pages = "860--868",

editor = "Soliman, {Khalid S.}",

booktitle = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019",

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Acanthus, EV & Desiana, PM 2019, Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment. in KS Soliman (ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020, International Business Information Management Association, IBIMA, pp. 860-868, 33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019, Granada, Spain, 10/04/19.

Linking organizational ethical values and ethical behavior among public auditor : Mediating role of organizational justice and affective commitment. / Acanthus, Elaine Violche; Desiana, Putri Mega.

Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. ed. / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. p. 860-868 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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AB - Organizational ethical values has been linked indirectly to ethical behavior of organization's member. Variables that are often associated with organizational ethical values and ethical behavior are organizational justice and affective commitment. Thus, this study aims to determines the relationship between organizational ethical values and ethical behavior through mediating role of organizational justice and affective commitment among auditors in Indonesian public sector. Respondents are auditors from Audit Board of Indonesia, a public institution responsible for auditing government financial reports throughout Indonesia. Total respondents in this study are 305 auditors and structural equation model are used as analysis methods. The result indicates organizational ethical values is linked to ethical behavior through mediation of organizational justice and affective commitment.

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KW - Organizational Justice

KW - Public Auditors

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Acanthus EV, Desiana PM. Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment. In Soliman KS, editor, Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. International Business Information Management Association, IBIMA. 2019. p. 860-868. (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Linking organizational ethical values and ethical behavior among public auditor: Mediating role of organizational justice and affective commitment

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