Linking Organizational Ethical Values and Ethical Behavior among Public Auditor: Mediating Role of Organizational Justice and Affective Commitment

被引：0
|
作者：
Acanthus, Elaine Violche [1 ]
Desiana, Putri Mega [2 ]
机构：
[1] Univ Indonesia, Fac Econ & Business, Magister Management, Jakarta 10430, Indonesia
[2] Univ Indonesia, Fac Econ & Business, Dept Management, Depok 16424, Indonesia
来源：
EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT THROUGH VISION 2020 | 2019年
关键词：
Organizational Ethical Value; Organizational Justice; Affective Commitment; Ethical Behavior; Public Auditors; NORMATIVE COMMITMENT; CITIZENSHIP; FAIRNESS; IMPACT;
D O I：
暂无
中图分类号：
G40 [教育学];
学科分类号：
040101 ; 120403 ;
摘要：
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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页码：860 / 868
页数：9
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