FACTORS THAT INFLUENCE AUDITOR ETHICS SENSITIVITY

Ethical sensitivity is the ability to understand the ethical nature of a decision that is very important and needed by the auditor in carrying out his duties. This study aims to determine the factors that influence the ethical sensitivity of an auditor. Experience is measured by position, length of work, increased expertise, and training. Commitment is divided into professional and organizational commitments. Ethical orientation is shaped by idealism and relativism. Based on the results of research that has been carried out in all Public Accounting Firms (KAP) in Bali Province, it can be said that there are several factors that influence it, namely experience, professional commitment, organizational commitment, and idealism. Experience factors, professional commitment, organizational commitment, idealism have a positive influence on the ethical sensitivity of KAP auditors in Bali Province. While auditor relativism has a negative effect on the ethical sensitivity of KAP auditors in Bali Province.

The auditor's experience has a positive influence on the ethical sensitivity of KAP auditors in the Province of Bali. This shows that experience is very important to deal with ethical dilemmas. The more thorough the auditor is, the more ethical sensitivity the auditor has to make a decision in all his activities.

The auditor's professional commitment has a positive influence on the ethical sensitivity of KAP auditors in the Province of Bali. This shows that professional commitment is very important, because an increase in the auditor's professional commitment results in an increase in the ethical sensitivity of the auditor in making a decision.

The auditor's organizational commitment has a positive influence on the ethical sensitivity of KAP auditors in Bali Province. The results also indicate that the auditor professional organization has a role in the formation of ethical sensitivity. Commitment to the organization raises the desire to maintain membership in the organization.

Idealism has a positive effect on the ethical sensitivity of KAP auditors in the Province of Bali. The results showed that idealistic auditors have a high level of sensitivity, so idealistic attitudes must be maintained to be able to be used to make the right decisions when facing ethical dilemmas.

Auditor relativism has a negative effect on the ethical sensitivity of KAP auditors in Bali Province. Relativism must be removed by the auditor. The results of this study also show that members of the auditor profession in the Public Accounting Firm in Bali still need ethical rules in making decisions when facing ethical dilemmas.