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- W2045212608 abstract "This study was aimed to investigate the influence of each variable (Machiavellian, Cognitive Moral Development and the Need for Achievement) either directly or indirectly on Premature Sign Off (PSO). For this purpose, a survey method was applied to gather information. The unit of analysis was junior auditors, senior auditors, supervisors and managers in the Public Accounting Firms (PAF) located in the city of Jakarta affiliated with leading foreign Public Accounting Firms (in the category of The Big Four). Relationship between the variables was tested by applying Structural Equation Model (SEM) through AMOS software to prove validity of each proposed hypothesis before. Through hypothesis testing procedures, the research findings showed that Need for Achievement and Cognitive Moral Development negatively and significantly influenced Premature Sign Off. Then, Machiavellian positively and significantly influenced Premature Sign Off. But, Machiavellian negatively and significantly Cognitive Moral Development. In the other side, Need for Achievement positively and significantly influenced Cognitive Moral Development. The conclusion of this research also indicated that the direct influence of Machiavellian on Premature Sign Off was weaker than its indirect influence through Cognitive Moral Development. Conversely, without being mediated by Cognitive Moral Development, Need for Achievement performed the stronger direct influence than its indirect influence." @default.
- W2045212608 created "2016-06-24" @default.
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- W2045212608 date "2014-10-08" @default.
- W2045212608 modified "2023-09-28" @default.
- W2045212608 title "Determinant factors of cognitive moral development in audit activities: Ethical decision perspective (Empirical study on public accounting firms)" @default.
- W2045212608 doi "https://doi.org/10.17722/ijrbt.v5i2.340" @default.
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