Record Details

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

Business and Finance Journal

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Field Value
 
Title THE MODERATING ROLE OF RELIGIOSITY ON ETHICAL BEHAVIORAL INTENTION: PLANNED BEHAVIORAL THEORY APPROACH
 
Creator Haninda, Salsabila Hana
Elfita, Rizki Amalia
 
Subject perceived behavioral control
religiosity
ethical behavioral intention
 
Description 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.
 
Publisher UNUSA Press
 
Date 2022-04-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal2.unusa.ac.id/index.php/BFJ/article/view/2372
10.33086/bfj.v7i1.2372
 
Source Business and Finance Journal; Vol. 7 No. 1 (2022): Business and Finance Journal; 93-104
Jurnal Bisnis dan Keuangan; Vol 7 No 1 (2022): Business and Finance Journal; 93-104
2477-393X
2527-4872
10.33086/bfj.v7i1
 
Language eng
 
Relation https://journal2.unusa.ac.id/index.php/BFJ/article/view/2372/1623
 
Rights Copyright (c) 2022 Hana Haninda, Rizki Amalia Elfita
https://creativecommons.org/licenses/by-sa/4.0