THE INFLUENCE OF SOCIAL PRESSURE, COMMITMENT, MORAL REASONING AND PROFESSIONALISM ON AUDITORS' DECISIONS

Abstract

This research aims to see the influence of social pressure, commitment, moral reasoning, and professionalism on auditors' decisions in private companies in the city of Medan. This research was carried out with a population and samples taken using a random sampling technique where sample members from the population were taken randomly without paying attention to the strata in the population. This research uses a questionnaire distribution technique. The data analysis model uses multiple linear regression, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, and other data to get the desired results with the help of the SPSS program . The research results of social pressure have a significant influence on auditors' decisions in private companies in the city of Medan, while commitment, moral reasoning and professionalism do not have a significant influence on auditors' decisions in private companies in the city of Medan