宗教性对伦理行为意向的调节作用:计划行为理论方法

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2022-04-04 DOI:10.33086/bfj.v7i1.2372

Hana Haninda, R. A. Elfita

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引用次数: 0

摘要

本研究旨在探讨行为控制知觉对伦理行为意向的影响，以及宗教信仰对行为控制知觉与伦理行为意向之间的调节作用。这是增加讨论解释的定量研究。数据来自向泗水公共会计师事务所审计员分发的110份问卷。统计分析采用偏最小二乘法(PLS)。研究结果表明，感知行为控制正向影响审计人员的道德行为意愿。此外，研究结果表明，宗教信仰对审计人员的道德行为意愿有影响，但对审计人员的行为控制感知没有调节作用。

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THE MODERATING ROLE OF RELIGIOSITY ON ETHICAL BEHAVIORAL INTENTION: PLANNED BEHAVIORAL THEORY APPROACH

The study aims to examine the influence of perceived behavioral control on ethical behavioral intention and examine the moderating role of religiosity on the relationship between perceived behavioral control and ethical behavioral intention. This is quantitative research by adding discussing explanations. Data were obtained from 110 questionnaires distributed to auditors in public accounting firms located in Surabaya. The statistical analysis used is Partial Least Square (PLS). The results of the study indicate that perceived behavioral control positively affects the ethical behavioral intention of auditors. Moreover, the results of the study show that religiosity has an influence on ethical behavioral intention, but it does not moderate the auditor’s perception of behavioral control.

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.