This study aimed to examine 1) the influence of idealism orientation to ethical behavior of accountants 2) the influence of relativism to ethical behavior of accountants, and 3) the influence of locus of control on the ethical behavior of accountants. This research classified as causative studies. Population of research are the auditors in the city of Padang and Pekanbaru. The sample determined by total sampling method. Methods of data collection using the questionnaire, the questionnaire which can be processed a total of as many 54 questionnaires. Types of data is data subject and the data source is primary data. Analysis of data using multiple regression with F test and t test with the help of Statistical Package For Social Science (SPSS). The results showed that: (1) the orientation of ethical idealism positive significant effect to ethical behavior in which the significance value of 0.002, less than the alpha value of 0.05. (2) the orientation of ethical relativism is not significant negative effect on the ethical behavior of accountants with significant value of 0.452, this value is greater than alpha 0.05. (3) Locus of Control significant effect on ethical behavior of accountants with a significance value of 0.013, this value is smaller than alpha of 0.05. This research is still limited to idealism, relativism, and locus of control. For further research may add other variables that can influence ethical behavior. In addition further research is also better done with the interview so as to dig up all the goals in research.Â Keywords: Orientation ethics, idealism, relativism, locus of control, ethical behavior of accountant.
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