Relationship Between Moral Development And Ethical Judgement: Evidence From East Java

Auditormoralissueisan interesting topicfor study. This study aimsto determine the relationshipbetween thelevelof auditor's moral developmentwithethicaljudgment. Theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public accountants is Kolhberg's model of moral development (Kolhberg 1982). The study was conductedin thepublic accounting firmof East Javaamounted 97 auditors. Data were collectedbyquestionnaireandinterviewtechniques. Data analysis using multiple regression and t-test (different test) todeterminethe effect of thelevelof auditor's moral developmenton ethical judgment. The result shows thatlevel of moral development and auditor's experience have signifficant effect on ethical judgment but this research found that there is no correlation between gender, education, level/position of auditor, and age on ethical judgment. This research suggested to further research developing research model dan sample.