THE INFLUENCE OF MANAGEMENT AND SOCIAL ACCOUNTING IN AUDITING ON AUDITOR DECISION-MAKING IN EAST KALIMANTAN, INDONESIA
Keywords
Management accounting, Social in auditingAbstract
The objectives to be achieved in the research entitled The Influence of Social Factors in Auditing on Auditor Decision-Making in East Kalimantan, Indonesia are: 1) To find out whether professional ethics has a positive and significant influence on auditor decision-making. 2) To find out whether social factors have a positive and significant influence on auditor decision-making. 3) To find out whether organizational culture has a positive and significant effect on auditor decision-making. 4) To find out whether social norms have a positive and significant effect on auditor decision-making, and 5) to find out whether regulations have a positive and significant effect on auditor decision-making. The study uses a quantitative approach with a multiple linear regression model. The research results show that all variables, such as professional ethics variables (EP/X1), Social factor variables (FS/X2), organisational culture variables (BO/X3), Social norms variables (NS/X4, and regulation and policy variables (RKD/X5), have a positive and significant effect on the amount of tax payments (JPM/Y).
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