Detail Cantuman

Abstract: The purpose of the research is to obtain empirical evidence about the impact of organizational culture, professional commitment and religiosity to ethical judgment of the auditor. The study was conducted by-administered questionnaire distribution model that applied to all the auditors who work in Public Accounting Firm (HOOD) in Surabaya. The sample in this research is 86 auditors from 18 Public Accounting Firm. Hypothesis testing was being done using PLS. The study found that organizational culture effect positively to the auditor's ethical judgment but facial took. While Auditors' commitment professional and the auditor's religiosity level effect positively significant to the auditor's ethical judgment
Keywords: Organizational Culture, Professional Commitment, Religiosity Level, The Auditor's Ethical Judgment