The Effect of Machiavellian Characteristics and Auditee Pressure on Ethical Decision Making of Government Auditors in Palembang Municipality

Patmawati, Dwirini, Muhammad Hidayat

2018

Abstract

This study aims to examine the relationship between the variables of Machiavellian characteristics and auditee pressure on ethical decision making of government auditors in Palembang Municipality. The research sample is government auditors of Palembang. Whereas, the data is obtained using Partial Least Square method. The study results indicate that Machiavellian Characteristics had a significant negative effect on auditor ethical decision making, while auditor pressure did not inflict any influence on the ethical decisions making.

Paper Citation

in Harvard Style

Patmawati., Dwirini. and Hidayat M. (2018). The Effect of Machiavellian Characteristics and Auditee Pressure on Ethical Decision Making of Government Auditors in Palembang Municipality.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 715-722. DOI: 10.5220/0008444407150722

in Bibtex Style

@conference{seabc18,
author={Patmawati and Dwirini and Muhammad Hidayat},
title={The Effect of Machiavellian Characteristics and Auditee Pressure on Ethical Decision Making of Government Auditors in Palembang Municipality},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={715-722},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008444407150722},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Effect of Machiavellian Characteristics and Auditee Pressure on Ethical Decision Making of Government Auditors in Palembang Municipality
SN - 978-989-758-387-2
AU - Patmawati.
AU - Dwirini.
AU - Hidayat M.
PY - 2018
SP - 715
EP - 722
DO - 10.5220/0008444407150722