Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment
Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchang...
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| Format: | Article |
| Language: | English |
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LPPM of Narotama University Surabaya
2025-05-01
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| Series: | IJEBD (International Journal of Entrepreneurship and Business Development) |
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| Online Access: | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3313 |
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| author | Rony Wardhana Saiful Anam Muhammad Nur Miftakhul Ivanda |
| author_facet | Rony Wardhana Saiful Anam Muhammad Nur Miftakhul Ivanda |
| author_sort | Rony Wardhana |
| collection | DOAJ |
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Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange.
Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects.
Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions.
Originality/value: This paper is original
Paper type: a Research Paper
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| format | Article |
| id | doaj-art-31385e1d8d4c4567943a5bb30561a075 |
| institution | OA Journals |
| issn | 2597-4750 2597-4785 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | LPPM of Narotama University Surabaya |
| record_format | Article |
| series | IJEBD (International Journal of Entrepreneurship and Business Development) |
| spelling | doaj-art-31385e1d8d4c4567943a5bb30561a0752025-08-20T02:36:35ZengLPPM of Narotama University SurabayaIJEBD (International Journal of Entrepreneurship and Business Development)2597-47502597-47852025-05-018310.29138/ijebd.v8i3.3313Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit JudgmentRony Wardhana0Saiful Anam1Muhammad Nur Miftakhul Ivanda2Universitas TelkomUniversitas Bina Sehat PPNIUniversitas Gajayana Malang Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3313Knowledge SharingAudit JudgmentExperienceObedience PressureProfessional Audit EthicsPublic Accounting Firms |
| spellingShingle | Rony Wardhana Saiful Anam Muhammad Nur Miftakhul Ivanda Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment IJEBD (International Journal of Entrepreneurship and Business Development) Knowledge Sharing Audit Judgment Experience Obedience Pressure Professional Audit Ethics Public Accounting Firms |
| title | Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment |
| title_full | Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment |
| title_fullStr | Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment |
| title_full_unstemmed | Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment |
| title_short | Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment |
| title_sort | professional ethics as a moderator in the relationship between knowledge sharing experience obedience pressure and audit judgment |
| topic | Knowledge Sharing Audit Judgment Experience Obedience Pressure Professional Audit Ethics Public Accounting Firms |
| url | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3313 |
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