Authors : Christea Frisdiantara, Ninik Indawati and Ismail Suardi Wekke
Abstract: In recent years, the profession of auditor has taken a place in the public eye. The frequent exposure of corruption cases involving auditors make the public questioning the ethical behavior of the accountants. Several factors influencing the ethical behavior are religiosity, education, emotional quotient, environment, rewards and position. The samples of the study are 30 auditors working on the Public Accountant Office (KAP) in Malang and Surabaya. The technique used is purposive sampling by directly distributing questionnaires to the auditors whilethe data analysis technique is multiple linear regression and hypothesis testing using t-test and F-test. The result shows that the variable of religiosity represented by faith has influence on the anti-corruption attitude; the variables of competence and cognition represented by experience have significant influence on the anti-corruption attitude and the variable of independence represented by the duration of relationship with clients, pressure from clients and non-audit service has significant influence on the anti-corruption attitude. The religiosity, competence and independence of the auditors have significant influences on the anti-corruption attitude simultaneously. To get a stronger result generalization, the future researchers are suggested to broaden the geographical coverage of the sampling by taking the sample of auditors from KAP throughout Indonesia.
Christea Frisdiantara, Ninik Indawati and Ismail Suardi Wekke, 2017. Religiosity, Competence and Independence in Forming the Anti-Corruption Attitude. Journal of Engineering and Applied Sciences, 12: 1701-1704.